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New guides on the latest Spanish tax and immigration developments.
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A German national residing in Spain inquired whether they must file an income tax return for a German retirement pension of less than €22,000. The Directorate General for Taxes (DGT) ruled that, as the foreign payer is not required to withhold tax in Spain, the threshold for exemption from filing is €12,000.
Cuestión planteada Si tiene obligación de presentar declaración del Impuesto sobre la Renta de las Personas Físicas correspondiente al período impositivo 2017.
Si el pagador de la pensión extranjera no tiene la obligación de retener en España según el Reglamento del Impuesto, el límite de rendimientos del trabajo para no estar obligado a declarar es de 12.000 euros anuales. Esto se aplica porque el pagador no es una entidad no residente que opere en territorio español con o sin establecimiento permanente. Si la pensión supera dicho límite, la contribuyente debe presentar declaración.
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