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V1542-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if pension income is below legal limits

A Spanish resident asks whether they must file a tax return for receiving a Swiss pension. The DGT responds that, as the income does not exceed the legal thresholds for earned income, there is no obligation to declare.

In 6 key points

How it affects those involved

Residents receiving pensions from abroad may not need to declare their income if it falls below the established thresholds for earned income.

Lifecycle

2022-06-27PublishedPublished 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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