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V1595-19 ·27 June 2019 ·consulta-vinculante Medium impact
FISCAL

No obligation to declare IRPF if second pension below 1,500 euros annually

A Spanish tax resident asks whether they must file their tax return for receiving a Social Security pension and a German retirement pension. The DGT states that no declaration is required if the total of additional pensions does not exceed 1,500 euros per year.

In 6 key points

How it affects those involved

Taxpayers receiving multiple pensions may avoid filing their annual tax return if the combined amount of additional pensions remains below 1,500 euros.

Lifecycle

2019-06-27PublishedPublished 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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