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V0604-19 21 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Spanish residents must declare worldwide income, including foreign pensions, if exceeding LIRPF article 96 thresholds

A Spanish resident asks whether they must declare a Danish pension of 35,868 euros. The DGT responds that, as a resident, they are subject to taxation on worldwide income and must file the declaration upon exceeding the income thresholds.

The question raised

Cuestión planteada Si debe declarar en España la pensión que cobra de Dinamarca.

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