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A taxpayer inquired whether she was required to file the 2020 Personal Income Tax return after receiving a pension from the INSS and another from Switzerland. The DGT determines that, due to the presence of two payers and the total exceeding 14,000 euros annually, there is an obligation to file.
Question raised: Obligation to file the 2020 Personal Income Tax return with said income.
According to the Convention between Spain and Switzerland, pensions from previous employment are only taxable in Spain. Upon receiving employment income from two payers, the threshold for not filing is 14,000 euros annually, unless the sum of the remaining payers does not exceed 1,500 euros. In this case, as both said threshold and the 14,000 euro total are exceeded, the taxpayer is obliged to file the return.
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