Income tax return 2026: Which pensioners in Spain do not need to file the Declaración de la renta
Income thresholds, multiple payers and exemptions explained ahead of the April 8 start of the tax campaign in Spain
With the arrival of the new year, one of the most important dates in the Spanish tax calendar is getting closer. The 2026 income tax campaign, known in Spain as the Declaración de la renta, officially begins on April 8, 2026.
As with previous years, both workers and pensioners are required to declare their income and settle any taxes owed. However, not all pensioners are obliged to file a return, as Spanish tax rules include several exemptions and income thresholds that can remove the requirement altogether.
When pensioners do not need to file
For tax purposes, pensions are classed as employment income. Even so, the general rule is straightforward: pensioners who receive less than €22,000 gross per year from a single payer do not have to file a tax return.
This is the most common situation for retirees who receive only one public pension and have no other significant sources of income.
What happens if there is more than one payer?
The rules become stricter when a pensioner has two or more payers, which is common in cases where a public pension is combined with supplements or other benefits.
In these cases, pensioners will still be exempt from filing only if the total received from the second and subsequent payers does not exceed €1,500 per year, even if overall income remains below €22,000.
If that €1,500 limit is exceeded, the threshold drops significantly. In that situation, pensioners are only exempt from filing if their total employment income does not exceed €15,876 per year.
Other income that may trigger the obligation to file
Even if pension income stays below the main limits, certain additional earnings can still make filing mandatory.
For example, pensioners must submit a tax return if they have received more than €1,600 per year in income from movable capital or capital gains subject to withholding, such as interest or investment returns.
A return may also be required if the pensioner has received a combined total of more than €1,000 per year from sources such as:
- Imputed income from property ownership
- Income from movable capital not subject to withholding, including Treasury Bills
- Subsidies for officially protected housing
- Other public benefits
Exceeding these limits can remove the exemption, even if pension income itself remains below the standard thresholds.
Pensions that are fully exempt from tax
Some pensions are exempt from income tax altogether and do not need to be declared under any circumstances.
These include pensions for total permanent disability and severe disability, where the recipient is unable to carry out any form of employment. Orphan’s pensions are also exempt.
A case-by-case assessment
Ultimately, whether a pensioner needs to file the Declaración de la renta does not depend solely on receiving a pension. It depends on the person’s overall financial situation, including the number of payers and any additional income received during the year.
For pensioners who are unsure, checking the details carefully or seeking professional advice before the April 8 start date can help avoid mistakes, penalties or missed refunds.
Image: Freepik
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