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V1006-14 ·9 April 2014 ·consulta-vinculante Medium impact
Tax

Limits on IRPF declaration obligation for foreign work income

A Spanish resident asks whether she must file her tax return upon receiving a foreign pension. The DGT states that if this pension is her sole source of income and the payer is not required to withhold tax, the annual threshold for non-declaration is 11,200 euros.

In 6 key points

How it affects those involved

Residents receiving foreign pensions may avoid declaring if their income is below 11,200 euros annually and no tax is withheld by the foreign payer.

Lifecycle

2014-04-09PublishedPublished 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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