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A resident in Spain asks whether they must file a 2014 income tax return after receiving widowhood pensions from both Spain and France. The Directorate General for Taxes (DGT) rules that they are indeed required to file, as the total exceeds the €11,200 threshold applicable when there is more than one payer.
Question posed: Whether there is an obligation to file an Income Tax return for the 2014 tax period.
By having more than one payer, the threshold for not filing a return is 11,200 euros per year for employment income. If the inclusion of foreign pensions causes the taxpayer to exceed said limit, they must file the return for the corresponding tax year. There is a regularization regime without surcharges or penalties for foreign pensions if carried out within the established period.
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