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V1868-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

Income threshold for non-filing IRPF set at €22,000 if second pension below €1,500

A Spanish Social Security pensioner receiving a German state pension asks what income level triggers the obligation to file tax returns. The DGT states that since the second pension is below €1,500 annually, the applicable threshold is €22,000.

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2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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