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V0911-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually

A person receiving pensions from INSS and a German retirement benefit asks whether they must file a tax return. The tax authority states that since the second payer's income is below 1,500 euros per year, the non-declaration threshold is 22,000 euros.

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2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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