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V0478-15 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 second pension below 1,500 euros

A person receiving a national and a foreign pension asks whether they must file a tax return. The DGT states that no declaration is required as the total of the second pension does not exceed the 1,500 euro threshold.

The question raised

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

The DGT's ruling

Taxpayers who receive employment income from more than one payer are not required to file a tax return, provided that the sum of the amounts from the second and subsequent payers does not exceed 1,500 euros per year. In this case, as the second pension is lower than said amount, there is no obligation to file a tax return.

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