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V1882-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if combined pensions below 1,500 euros annually

The taxpayer asks whether they must file their tax return receiving two pensions (one Spanish and one French) totaling over 11,200 euros. The DGT responds that no declaration is required if the foreign pension is below 1,500 euros per year.

In 6 key points

How it affects those involved

Taxpayers receiving foreign pensions below 1,500 euros annually are exempt from IRPF declaration obligations.

Lifecycle

2015-06-15PublishedPublished 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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