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MEDIUM
FISCAL

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

V0911-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0911-25
Published
26 May 2025

Summary

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.

In 6 key points

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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