Skip to content
V3605-15 ·19 November 2015 ·consulta-vinculante Medium impact
FISCAL

No obligation to declare IRPF if income below thresholds

A taxpayer asks whether they must declare IRPF receiving a Spanish pension, a French pension of 233 euros, and imputed rental income of 650 euros. Tax authorities respond that no declaration is required unless other circumstances compel it.

In 6 key points

How it affects those involved

Taxpayers receiving foreign pensions and imputed rental income are exempt from IRPF declaration if total income remains below the statutory thresholds.

Lifecycle

2015-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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