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V0911-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually

A person receiving pensions from INSS and a German retirement benefit asks whether they must file a tax return. The tax authority states that since the second payer's income is below 1,500 euros per year, the non-declaration threshold is 22,000 euros.

The question raised

Whether there is an obligation to file an IRPF tax return.

The DGT's ruling

When there are two payers and the sum of the amounts from the second and remaining payers does not exceed 1,500 euros per year, the income limit to be exempt from filing a tax return is 22,000 euros. In this case, as the German benefit is less than 1,500 euros and the total pensions are less than 22,000 euros, there is no obligation to file a tax return.

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