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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?
Si el pagador de los rendimientos del trabajo no está obligado a retener, el límite para no declarar es de 15.876 euros anuales. Dado que un pagador extranjero no constituye una entidad no residente que opere en España con o sin establecimiento permanente, no tiene obligación de retener. Por tanto, al superar dicho límite de 15.876 euros, el contribuyente está obligado a presentar la declaración.
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