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A retiree receiving Social Security income from both Germany and Spain asks whether she must file a 2014 Income Tax return. The DGT determines that, as the foreign payer is not required to withhold tax in Spain, the threshold for filing is €11,200.
Question raised: Whether there is an obligation to file an Income Tax (IRPF) return for the 2014 tax period.
When the payer of employment income is not required to withhold tax under the regulations, the threshold for not filing a tax return is 11,200 euros per year. Since the German Social Security is not a non-resident entity operating in Spain with or without a permanent establishment, it has no obligation to withhold. As the taxpayer's income exceeds said threshold, she is obliged to file a tax return.
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