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V1006-14 9 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Limits on IRPF declaration obligation for foreign work income

A Spanish resident asks whether she must file her tax return upon receiving a foreign pension. The DGT states that if this pension is her sole source of income and the payer is not required to withhold tax, the annual threshold for non-declaration is 11,200 euros.

The question raised

Indication of the existing limits regarding the obligation to file a Personal Income Tax return.

The DGT's ruling

Residents in Spain are taxed on their worldwide income. Pursuant to Article 96 of the Personal Income Tax Law (LIRPF), those who obtain income exclusively from specific sources under certain limits are not required to file a tax return. If the sole income consists of employment income and the payer is not required to withhold tax, the exemption limit is 11,200 euros per annum.

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