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V3200-20 27 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to declare IRPF if work income below 22,000 euros under certain conditions

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.

The question raised

1.- Whether there is an obligation to file a Personal Income Tax return.

The DGT's ruling

As a resident in Spain, the taxpayer is taxed on their worldwide income. According to the Convention between Spain and Belgium, Belgian private pensions are only taxable in Spain. Under Article 96.3.a).1º of the Personal Income Tax Law (LIRPF), the threshold for filing a tax return when there is more than one payer is 22,000 euros if the second payer provides less than 1,500 euros annually.

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