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V0469-15 6 February 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to declare IRPF if other payers' income totals below 1,500 euros annually

A Spanish tax resident asks whether they must file their tax return receiving a Social Security pension and a Swiss retirement pension. The DGT responds that no declaration is required if the total amount from other payers does not exceed 1,500 euros per year.

The question raised

Whether there is an obligation to file a Personal Income Tax return due to the receipt of the aforementioned pensions.

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