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V1114-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

Obligation to file an IRPF tax return when income from employment is received from more than one payer and the limits of art. 96 LIRPF are exceeded

A Spanish resident with a Belgian pension and a Spanish widow's pension asks whether she must file her tax return. The DGT determines that, as the foreign payer is not required to withhold tax, the filing threshold is reduced and the taxpayer must submit the return.

In 6 key points

How it affects those involved

The taxpayer must file a tax return due to the reduced threshold caused by the foreign payer's non-withholding obligation.

Lifecycle

2025-06-26PublishedPublished 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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