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V2858-14 ·22 October 2014 ·consulta-vinculante Medium impact
Tax

Work income threshold for non-declaration: €11,200 if no retention required

The DGT confirms that if the payer is not obliged to withhold tax, the non-declaration threshold for work income is €11,200. This applies to a person with a single foreign pension of €16,849.62.

In 6 key points

How it affects those involved

Individuals with foreign pensions below €11,200 and no withholding by the payer are exempt from filing their personal income tax return.

Lifecycle

2014-10-22PublishedPublished 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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