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V2347-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if pensions below legal limits

The DGT confirms no IRPF declaration is required for a person receiving a Spanish pension of €12,342.12 and a Belgian pension of €120 annually, provided no other income is earned and no other circumstances require declaration.

In 6 key points

How it affects those involved

Individuals receiving pensions below the legal thresholds are not required to file an IRPF declaration if no other income is present.

Lifecycle

2015-07-24PublishedPublished 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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