Skip to content
V2200-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

Non-resident pensioner with French pension below 1,500 euros not required to declare IRPF

A Spanish resident receiving an INSS pension of around 18,000 euros and a French pension between 500 and 600 euros annually is not required to file an IRPF declaration, as the foreign pension falls below the 1,500 euro threshold, and the total income does not exceed the 22,000 euro exclusion limit.

In 6 key points

How it affects those involved

Residents with foreign pensions below 1,500 euros are exempt from IRPF filing if their total income remains under 22,000 euros.

Lifecycle

2024-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact