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V0103-14 20 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

IRPF non-declaration threshold drops to €11,200 if second payer's income exceeds €1,500 annually

A Spanish resident asks whether a UK pension makes them a second payer for tax declaration. The DGT explains that the exemption threshold depends on whether the total income from other payers exceeds €1,500 per year.

The question raised

In relation to the obligation to declare for Personal Income Tax, does the payer of said pension count as a second payer?

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