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V2200-24 14 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Non-resident pensioner with French pension below 1,500 euros not required to declare IRPF

A Spanish resident receiving an INSS pension of around 18,000 euros and a French pension between 500 and 600 euros annually is not required to file an IRPF declaration, as the foreign pension falls below the 1,500 euro threshold, and the total income does not exceed the 22,000 euro exclusion limit.

The question raised

Question posed: Whether they are obliged to file an Income Tax return for the said tax period.

The DGT's ruling

If the French pension is taxed in Spain and the sum of the second and remaining payers does not exceed 1,500 euros annually, the exemption limit for filing is 22,000 euros of gross employment income. As this amount is not exceeded, the inquirer is not obliged to file a tax return.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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