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A resident in Spain with an INSS pension of 16,000 euros and a French pension of 350 euros asks whether they must file a tax return. The DGT determines that, as the foreign pension is below 1,500 euros, the 22,000 euro threshold for employment income applies.
Cuestión planteada Si está obligada a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2015.
Las pensiones de Francia tributan en España salvo que sean pensiones públicas, en cuyo caso podrían tributar en Francia según el Convenio. Si la pensión extranjera tributa en España, al ser de 350 euros (inferior a 1.500 euros), el límite para no declarar por rendimientos del trabajo es de 22.000 euros anuales. Por tanto, si no existen otras rentas o circunstancias que obliguen a declarar, no hay obligación de presentar la declaración.
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