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A Spanish resident with two payers (a Spanish pension and a Belgian one) asks whether they must file a tax return and if they can claim refunds for previous years. The DGT states that no declaration is required if the second pension is below 1,500 euros annually and explains the process for correcting self-assessments.
Cuestión planteada 1.- Si está obligado a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas.
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