Hacienda drops pensioner tax returns

Spain’s tax agency says many pensioners do not have to file a 2025 income-tax return in the 2026 Renta campaign if they stay below the legal income limits. (agenciatributaria.gob.es) (publico.es) For pension income treated as ordinary employment income, the general filing threshold is €22,000 a year when the money comes from a single payer. (publico.es) That threshold falls to €15,876 a year when income comes from two or more payers, a common case for retirees who combine pensions or collect payments from different sources. (publico.es) (agenciatributaria.gob.es) Spain’s Agencia Tributaria also says some pensioners with passive-income benefits from two or more payers can still avoid filing if AEAT set their withholding in advance after a taxpayer request through Modelo 146. (agenciatributaria.gob.es) Some pensions are exempt from personal income tax altogether, including absolute permanent disability and severe disability benefits, non-contributory disability and retirement pensions, and certain orphanhood pensions. (publico.es) The exemption is not a blanket pass for every retiree. AEAT says tax-free income is ignored when deciding whether someone must file, but rental income, bank interest or other taxable earnings can still trigger an obligation. (agenciatributaria.gob.es) (publico.es) The timing matters because the Renta 2025 campaign opened online on April 8, 2026, with telephone assistance starting from April 29 and office appointments from May 29. (agenciatributaria.gob.es) There was also a separate 2025 tax change for low-paid workers: Law 5/2025 created a new employment-income deduction, effective from January 1, 2025, to limit income-tax rises for minimum-wage earners. (agenciatributaria.gob.es) For pensioners, the practical question is narrower than the headlines suggest: check the annual total, count the number of payers, and review whether any other taxable income pushes the return back into scope. (publico.es) (agenciatributaria.gob.es)