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V2885-19 21 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

The obligation to declare UK pensions for Personal Income Tax purposes depends on whether the limits of Article 96 of the LIRPF are exceeded

A resident in Spain receiving a private company pension from the United Kingdom has enquired whether they are required to file an income tax return. The Directorate General for Taxes (DGT) has ruled that, as a resident, they must be taxed on their worldwide income and that, under the Double Taxation Convention, the pension is only taxable in Spain.

The question raised

Question raised: Whether there is an obligation to file a Personal Income Tax return in Spain.

The DGT's ruling

Al residir en España, el contribuyente debe tributar por su renta mundial. Según el Convenio con el Reino Unido, las pensiones de una empresa privada solo pueden someterse a imposición en el Estado de residencia (España). La obligación de declarar depende de los límites del artículo 96 de la LIRPF, siendo el límite de 14.000 euros cuando el pagador no está obligado a retener.

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

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