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The taxpayer asks whether they must file their tax return receiving two pensions (one Spanish and one French) totaling over 11,200 euros. The DGT responds that no declaration is required if the foreign pension is below 1,500 euros per year.
Question posed: Whether there is an obligation to file an Income Tax return (Impuesto sobre la Renta de las Personas Físicas) due to the receipt of the aforementioned pensions.
If the only income from employment consists of pensions and the sum of the amounts received from the second and remaining payers does not exceed 1,500 euros per year, the threshold for not filing a tax return is 22,000 euros. In this case, as the second pension is lower than said amount, there is no obligation to file an IRPF tax return.
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