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V2132-20 ·25 June 2020 ·consulta-vinculante Medium impact
FISCAL

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

A Spanish resident with a Social Security pension below 15,000 euros and a Swiss pension under 1,500 euros asks whether they must file a declaration. The DGT confirms no declaration is required as the income does not exceed the applicable 22,000 euro threshold.

In 6 key points

How it affects those involved

Residents receiving dual pensions below specified limits are exempt from IRPF declaration obligations.

Lifecycle

2020-06-25PublishedPublished 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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