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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.
Cuestión planteada Si se encuentra obligado a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por la percepción de las citadas pensiones.
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