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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish resident with a Belgian pension below €22,000 asks whether they must file. The DGT states that since the payer is a non-resident entity without a permanent establishment in Spain, the non-filing threshold is €15,876.
Residents receiving pensions from non-resident payers must assess their income against the €15,876 threshold to determine if they are required to file their IRPF return.
The tax team reviews your specific situation.
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