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V1441-19 ·14 June 2019 ·consulta-vinculante Medium impact
FISCAL

IRPF non-declaration threshold drops to €12,643 with income from two different payers

A taxpayer inquired whether receiving two widow's pensions (Social Security and MUFACE) required IRPF declaration. The DGT confirms two distinct payers, reducing the exemption threshold for filing.

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2019-06-14PublishedPublished 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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