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V1673-22 14 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Annual income threshold for IRPF non-filing set at €22,000

A Spanish resident with a Spanish pension of €12,638 and a German pension below €1,500 asks what income level triggers tax filing. The DGT confirms the applicable threshold is €22,000 per year.

The question raised

In relation to the obligation to file a Personal Income Tax return, which limit applies? 22,000 or 14,000 euros?

The DGT's ruling

The 14,000 euro limit for income from employment is increased to 22,000 euros when the sum of the amounts received from a second and any subsequent payers does not exceed 1,500 euros per year. This is applied pursuant to Article 96.3.a).1 of the LIRPF. In this case, as the second pension is less than 1,500 euros, the limit is 22,000 euros.

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