Pensions and Personal Income Tax in 2025: how much pensioners pay to the Tax Agency and when they are obliged to declare

The income tax campaign once again puts the focus on one of the big doubts each year: how pensions are taxed and which retirees are obliged to file the declaration. These are the keys to understand what happens with the Personal Income Tax in 2025

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One of the most widespread confusions is to think that pensions do not pay taxes. Yes, they do. Public pensions are considered employment income. That is, they pay taxes just like a salary, with their corresponding withholdings.

The difference is in the amount and in the personal situation of each retiree. When is a retiree obliged to file income tax

Here enters the key rule that marks the entire campaign:

  • Up to 22,000 euros: if there is a single payer
  • From 15,000 euros: if there are several payers

And this second point is the one that generates more problems.

Many retirees have more than one payer without knowing it:

  • Pension + Supplement
  • Pension + Widowhood
  • Pension + Aid

And that completely changes the obligation.

The most frequent case: two payers without knowing it

It is one of the patterns that repeats the most every year.

People who:

  • Believe they have a single pension
  • But in reality receive two distinct incomes

The result: they become obliged to declare without expecting it

How much a retiree pays in IRPF

There is no single figure. It depends on several factors:

  • Amount of the pension
  • Family situation
  • Autonomous community
  • Applied withholdings

But there is something that is common: the higher the pension, the greater the retention and the greater the impact on the declaration

The most common error: to think that the pension “is already adjusted”

Many retirees assume that the Treasury has already made the correct calculation. But that is not always the case.
In some cases:

  • Withholdings are low
  • The declaration comes out to pay

and the surprise arrives

What to review before submitting the income tax return

To avoid problems, there are three basic keys:

  1. Check if there is more than one payer
  2. Review the withholdings applied
  3. verify possible deductions

It is a simple review, but it makes the difference.