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A Spanish resident with a Belgian pension and a Spanish widow's pension asks whether she must file her tax return. The DGT determines that, as the foreign payer is not required to withhold tax, the filing threshold is reduced and the taxpayer must submit the return.
As the amount from the second payer (INSS of Spain, in descending order of amount) is less than 1,500 euros, is there an obligation to file a Personal Income Tax return for the 2024 tax period?
El límite de 22.000 euros para no declarar se reduce a 15.876 euros cuando el pagador de los rendimientos del trabajo no esté obligado a retener. Dado que el pagador extranjero de la pensión no es una entidad no residente que opere en España mediante establecimiento permanente o sin él, no tiene obligación de retener. Al superar la consultante el límite de 15.876 euros, está obligada a presentar la declaración.
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