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A taxpayer asks whether they must file an income tax return upon receiving a retirement pension for absolute disability from the Spanish Social Security and a Swiss pension of 940 euros per year. The DGT responds that there is no obligation to file as long as there are no other income sources or circumstances that mandate it.
Question posed: Whether there is an obligation to file a Personal Income Tax return.
The pension for absolute disability from the Social Security is exempt income pursuant to Article 7.f of the LIRPF. To calculate the filing thresholds under Article 96, exempt income must not be included. If the only income sources are the exempt pension and the foreign pension, and no other circumstances requiring a filing are present, the taxpayer is not obligated to file the tax return.
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