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V0894-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

The full amount of the pension must be declared to determine the obligation to file a tax return

A pensioner asks whether, to determine if she is required to file a tax return, she must use the total amount of her pension or the net amount after the deduction for the repayment of undue income. The DGT responds that the full amount must be used.

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2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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