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V1002-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

No declaration required for disability pension under €22,000

A taxpayer asks whether they must declare IRPF after receiving a €16,500 disability pension with no withholdings. The DGT states that, as this is their sole income and below the €22,000 threshold, no declaration is required.

In 6 key points

How it affects those involved

Taxpayers receiving only a disability pension below €22,000 are exempt from IRPF declaration.

Lifecycle

2020-04-22PublishedPublished 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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