In Spain, a large number of people are exempt from declaring their Income tax in the annual income campaign. They are required to declare the Personal income tax those who have more than 20,000 euros per year and those who have more than 15,000 and have two or more payers. There is also a group of pensioners who are exempt and these are those who receive the absolute permanent disability pension or the severe disability pension.
First of all, it should be remembered that the pension absolute permanent disability This is a disability that excludes a person from performing a job or trade, while a severe disability occurs when the person needs the help of another person to get by in their daily life, which is why the percentage of the benefit will be even higher. . Last August, the Government invested 1,133.2 million in permanent disability pensions (at all levels) which benefited a total of 974,169 beneficiaries. A large part of them will not have to declare income tax.
This is included in section F of article 7 corresponding to law 35/2006, of November 28, Personal income tax and partial amendment of the laws on corporate tax, income tax for non-residents and wealth. Thus, even if retirees, like taxpayers, are obliged to declare the Income tax If they exceed certain incomes, the “advantages recognized to the taxpayer by the Social security or by entities replacing it due to absolute permanent disability or severe disability.
This exemption with respect to Income tax This will vary depending on the person’s disability, since the rest of the pensions, whether total or partial, are mandatory to file the annual income declaration in case of exceeding the minimum income.
As this law states, they will be exempt from declaring the Income tax in income “pensions for uselessness or permanent disability from the passive classes regime, provided that the accident or illness which caused it completely disqualifies the beneficiary of the pension from any profession or trade”.
Subsidies granted by public institutions to persons with a degree of disability equal to or greater than 65% for the purpose of financing their stay in residence will also be exempt. They will only have to declare income tax if the remaining income does not exceed double the Public income indicator with multiple effects (IPREM).
Other income exempt from personal income tax
Law 35/2006, of November 28, on personal income tax and partial modification of the laws on corporate tax, income tax for non-residents and wealth, also covers the rest of the people who will not have to declare income tax. return. According to this norm in the Official State GazetteExempt persons are those who are entitled to this type of benefit.
- Extraordinary public benefits for acts of terrorism and pensions derived from medals and decorations awarded for acts of terrorism.
- Aid of any kind received by people affected by the human immunodeficiency virus, regulated by Royal Decree-Law 9/1993 of May 28.
- Pensions recognized in favor of persons who suffered injuries or mutilations during or as a result of the Civil War 1936/1939, either by the passive class regime of the State or under the protection of special legislation issued for this purpose.
- Compensation for civil liability for personal injury, at the legal or judicially recognized amount.
- Maintenance payments received from parents under a court order.
- The literary, artistic or scientific prizes concerned, under the conditions determined by regulation, as well as the “Prince of Asturias” prizes, in their different modalities, awarded by the Prince of Asturias Foundation.
- Financial aid for high-level athletes adapted to the preparation programs established by the Higher Sports Council with the Spanish sports federations or with the Spanish Olympic Committee, under the conditions determined by regulation.
