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A person with two pension payers (one Spanish, one French under 1,500 euros annually) asks whether they must file. The DGT states that since income does not exceed 22,000 euros annually, no declaration is required.
Question posed To determine the threshold for the obligation to file a Personal Income Tax return.
Si los rendimientos del trabajo proceden de más de un pagador, el límite general para no declarar es de 15.000 euros. Sin embargo, el límite sube a 22.000 euros si la suma de las cantidades de los demás pagadores no supera los 1.500 euros anuales. En este caso, al ser la pensión extranjera inferior a ese importe y el total menor a 22.000 euros, no existe obligación de presentar declaración.
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