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V3200-20 ·27 October 2020 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if work income below 22,000 euros under certain conditions

A Spanish resident with two payers (a Spanish pension and a Belgian one) asks whether they must file a tax return and if they can claim refunds for previous years. The DGT states that no declaration is required if the second pension is below 1,500 euros annually and explains the process for correcting self-assessments.

In 6 key points

Lifecycle

2020-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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