Citizens who charge pension in Spain as pension, widow or permanent disability Offer Income reportIt already has the starting date depending on which cases. So now the question is to know who is in the hands of the Treasury.
Currently, there are only two pension methods that are not obliged to present the IRPF. It is a pension for complete permanent disability and great disability. This is as described 7 Section 35/2006 of the ActNovember 28, IRPF, entitled “Exclusion Income”. The pensions of the inability of the passive classes are part of this exception.
When is a pensioner obliged to make rent?
As established in Article 96 of Article 35/2022 on November 28, all the Income Notification Pensioners who charge more than 22,000 euros per year They must submit an income report. The same goes for those who violate it 15,000 euros per year and came the money from two different payers. For this, the second is to violate 1,500 euros. In the 2025 campaign, the number rises to 2,500 euros.
In addition, all of this has been added Those who have received full yield from furniture And patriotic revenue With 1,600 euro joint limits per year, retaining or retaining or income. Similarly, pensions from abroad are second payers, so if they are more than 1,500, they must publish the report.
But they are not the only ones. They Pensioners who have received minimum key income Or they are part of a family unit that is perceived. Similarly, another visual proposed by the standard is the case of pensioners, its size is low, ie below 15,000 per year, however, it is, There is a rental incomeFor example, real estate exceeding 1,000 euros.
Patriotism
Today you can consult Agency website They will be exempt from IRPFPensioners who have received the following traditional gains:
- For more than 65 years, patriotic revenue has been living in their usual home in the last three years.
- The sale of zero housing property, that is, it can have its benefit, is exempted from IRPF, but not the municipal surplus value.
- If you sell a patriotic benefit different from your usual home and rent the insured living income. The maximum range is 240,000 euros.
- If the holder is over 65, reverse mortgages will not be taxed.
