These are the pensioners exempt from making the Income Statement in 2023


The Declaration of Income and Heritage corresponding to the income of 2022 presents important news to take into account. Also for the pensioners. Among the most significant changes from within the Ministry of Tax authorities and Public Function, led by Minister María Jesús Montero, highlights that those taxpayers who receive income from more than one payer will not be obliged to declare if the sum of these returns does not exceed 15,000 euros. Until last year, the limit was 14,000 euros.

Precisely in this sense, it should be noted that the Government of Spain has already released the taxpayer calendar for this year. Will be next April 11 when you start filing your returns online. Also, from May 5 to June 30, the declaration of the personal income tax It can also be submitted by phone. Likewise, between June 1 and 30, coinciding with the ordinary period of the Campaign, taxpayers may submit their declaration at the offices of the Tax Agency.

Pensioners exempt from presenting the IRPF in the Income

According to El article 7 of the Personal Income Tax Lawthe following beneficiaries are exempt from submitting their declaration to the Treasury:

  • Permanent disability contributory pensions in the absolute and severe disability degrees, whether they are recognized by Social Security or work mutuals. The tax-exempt limit is the maximum amount of pensions. These pensions will become retirement pensions when the beneficiary reaches 65 years of age.
  • The pensions of uselessness or permanent disability of the regime of Passive Classes.
  • Benefits for birth and child care, as well as infant care, non-contributory family benefits and pensions and passive assets for orphans and in favor of grandchildren and siblings, under 22 years of age or disabled for all work.
  • Terrorism: pensions derived from medals and decorations awarded for acts of terrorism. The retirement pension will also be exempt if it derives from acts of terrorism.
  • Civil war: pensions in favor of people with injuries or mutilations as a result of the Civil War.

Which pensioners will have to present the 2022 Income

The contributory pensionsthat is, the benefits paid by the Social Securityas in the case of retirement, has the consideration of payer. Therefore, according to article 96 of the Law 35/2006, of November 28those pensioners who exceed 22,000 euros in their pension they have the obligation to present the declaration.

Also those who obtained full returns on capital furniture and capital gains subject to withholding or payment on account, with the joint limit of 1,600 euros per year. Likewise, the pensions from abroad are listed as a second payer, so in the event that they are over 1,500 eurosThey must make the declaration. But are not the only ones. also those pensioners who have received the Minimum Vital Income or that are part of a family unit where it has been perceived.

One of the scenarios that also arises is the case of pensioners whose amounts are low, that is, below 15,000 euros per year and who, however, have rental incomefor example, of real estate that exceeds 1,000 euros.

Active retirement and Income in 2022

Another point to take into account has to do with the enhanced active retirementwhich has been launched with the approval of the first pension reformpromoted by Minister José Luis Escrivá, for those who have retired as of January 1, 2022, or who had previously accepted the compatibility of the same type included in the norm approved in May 2021 due to the coronavirus emergency .

And it is that, to respond to the shortage of primary care physicians, that is, family doctors and pediatricians in the National Health System, the Executive approves the compatibility of receiving the pension and working. Therefore, they will have to file the 2022 Income Statement if they have economic activities and all together exceed 1,000 euros per year.

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