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V2858-14 22 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Work income threshold for non-declaration: €11,200 if no retention required

The DGT confirms that if the payer is not obliged to withhold tax, the non-declaration threshold for work income is €11,200. This applies to a person with a single foreign pension of €16,849.62.

The question raised

Regarding the obligation to file an Individual Income Tax return, whether the limit to be considered is 11,200 euros or 22,000 euros.

The DGT's ruling

The general limit for income from employment is 22,000 euros, but decreases to 11,200 euros when it originates from more than one payer or when the payer is not required to withhold tax. In the case of foreign pensions where the payer has no obligation to withhold, the limit of 11,200 euros applies.

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