What it is
Tax relief for returned emigrants with foreign pensions
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 17 March 2022. Introduced by: Grupo Parlamentario Plural.
Official title: Private member's bill amending Law 35/2006, of 28 November, on the Personal Income Tax and partial amendment of the laws on the Corporate Tax, the Non-Resident Income Tax, and the Wealth Tax, regarding double taxation of returned emigrants.
Source: Congreso de los Diputados, file 122/000205· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would let taxpayers choose in which tax return they apply the international double taxation deduction for pensions taxed abroad, and would remove the requirement to translate foreign documents supporting that deduction.
- It proposes that people whose only income is public pensions from abroad under 22,000 euros a year would not have to file a tax return, even with several payers, and that this exemption would also apply retroactively to those who were not properly informed of their tax obligations.
- It adds a new provision so that disability declarations issued by foreign bodies would be automatically recognized, until a European system for recognizing and assessing disability levels exists.
- The explanatory statement describes the problem: since 2013 the Tax Agency required returned emigrants to pay tax on their foreign pensions, leading to costly lawsuits and paperwork, and courts repeatedly ruled in favor of taxpayers.
Who it affects
- Returned emigrants receiving public pensions from abroad: They would face fewer filing obligations and simpler procedures to avoid paying tax twice on the same pension.
- People with foreign-recognized disability pensions or disability certificates: Their foreign documents would be automatically recognized for tax purposes.
- Taxpayers who already filed returns from countries without a double taxation treaty: They could benefit from the exemption retroactively if they were not properly informed.
Words worth knowing
- Doble imposición (double taxation)
- Paying tax twice on the same income: once in the country where it is earned and once in Spain.
- Deducción por doble imposición internacional (international double taxation deduction)
- An amount subtracted from Spanish tax to offset tax already paid abroad.
- Autoliquidación (self-assessment)
- The tax return each person files and calculates themselves.
- Prestaciones pasivas (passive benefits)
- Public pensions, such as retirement or disability pensions.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 2 of 7 steps. It reached Admitted, and today it is unfinished.
- Introduced17 March 2022Someone registers the text in the Congreso.
- Admitted22 March 2022The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 5 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It has not been presented again yet.
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000205
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.