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V1595-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to declare IRPF if second pension below 1,500 euros annually

A Spanish tax resident asks whether they must file their tax return for receiving a Social Security pension and a German retirement pension. The DGT states that no declaration is required if the total of additional pensions does not exceed 1,500 euros per year.

The question raised

Whether there is an obligation to file a Personal Income Tax return due to the receipt of the aforementioned pensions.

The DGT's ruling

The threshold for not filing a tax return is 22,000 euros per annum for income from employment when the sum of the amounts received from the second and subsequent payers does not exceed 1,500 euros per annum. As the second pension amounts to 483.02 euros, this condition under Article 96.3.a).1 of the Personal Income Tax Law (LIRPF) is met.

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