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A Spanish Social Security pensioner receiving a German state pension asks what income level triggers the obligation to file tax returns. The DGT states that since the second pension is below €1,500 annually, the applicable threshold is €22,000.
Cuestión planteada En relación con la obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas, aclaración de qué límite se le aplica: 22.000 ó 14.000 euros.
Para los contribuyentes que perciben rendimientos del trabajo de más de un pagador, el límite para no declarar es de 14.000 euros. Sin embargo, este límite sube a 22.000 euros si la suma de las cantidades percibidas del segundo y restantes pagadores no supera los 1.500 euros anuales. En este caso, al recibir una pensión española y otra extranjera menor a 1.500 euros, se aplica el límite de 22.000 euros.
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