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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
22,000 euro limit for exemption from filing an Income Tax return when employment income is derived from multiple payers and the second payer does not exceed 1,500 euros
V2278-23
Pensions of retirement are taxable under IRPF except for absolute or severe disability
V1787-22
Las pensiones de jubilación de Argentina y España tributan en España como rendimientos del trabajo
V1639-22
Las pensiones de Bélgica tributan en España según el Convenio de Doble Imposición y el límite de declaración depende de la fuente de la renta
V2253-21
Tratamiento fiscal de las pensiones de jubilación percibidas con retraso por residentes en España
V0629-21
Obligación de declarar el IRPF por pensiones de Holanda según los límites de rendimientos del trabajo
V2983-20
Canadian pension income taxed in Spain as worldwide income with foreign tax credit
V0081-20
No obligation to declare IRPF if second pension below 1,500 euros annually
V1595-19
Swiss pension income of a Spanish resident is taxable in Spain (except under the treaty)
V0960-18
Dutch pensions may be taxed in Spain or exempt with progressive rates under the double taxation treaty
V0696-18
Dutch pensions may be taxed in origin and exempt in Spain with progressive exemption
V0697-18
Tratamiento fiscal de pensiones de jubilación procedentes de Holanda para residentes en España
V0683-18
Pensions from Andorra paid as capital are taxed only in Spain
V2996-17
UK pension received by a UK resident in Spain is treated as employment income
V2087-17
Taxation of Spanish or Finnish pensions depends on beneficiary's residence and nationality
V5333-16
Las pensiones de jubilación de Suiza percibidas por un residente en España tributan en España, salvo excepciones del Convenio
V3313-16
Tax and withholding treatment of Spanish pension income for Andorran residents
V2555-16
Swiss pension taxed in Spain as income from work, except under double taxation treaty
V0578-16
Tratamiento fiscal de las pensiones de jubilación de Alemania para residentes en España
V3946-15
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