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A UK resident receiving public pensions asks whether she must file her tax return. The DGT clarifies that pensions exempt under the double taxation treaty do not count towards the declaration thresholds, but warns that other non-withheld capital income are subject to a much lower exemption limit.
Question raised 1. Whether there is an obligation to file a Personal Income Tax (IRPF) return.
To calculate the thresholds for the obligation to file a tax return under Article 96 of the Personal Income Tax Law (LIRPF), exempt income is not taken into account. If the United Kingdom pensions are exempt under the Convention and do not exceed 15,876 euros (as they originate from more than one payer), there would be no obligation to file. However, if in addition they receive investment income not subject to withholding, the obligation arises if the sum of employment and investment income exceeds 1,000 euros per year.
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