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V1427-17 ·6 June 2017 ·consulta-vinculante Medium impact
FISCAL

Exempt from tax return if pension payments below 22,000 euros

The consultant asks whether they must file a tax return if their only income is from pension plans. The DGT responds that, under the special retention procedure, the threshold for exemption is 22,000 euros per year.

In 6 key points

How it affects those involved

Individuals receiving only pension payments below 22,000 euros annually are exempt from filing a tax return if the special retention procedure applies.

Lifecycle

2017-06-06PublishedPublished 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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