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V1640-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Tax regularization for undeclared foreign pensions without penalties until June 30, 2015

A consultation is issued on the deadline and conditions for tax regularization of foreign pensions not declared by returned emigrants. The DGT clarifies that an irrevocable period until June 30, 2015, allows regularization without penalties, interest, or fines.

In 6 key points

How it affects those involved

Emigrants returning to Spain can regularize undeclared foreign pensions without penalties or interest up to June 30, 2015.

Lifecycle

2015-05-27PublishedPublished 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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