6 MONTHS GRACE PERIOD FOR SPANISH FISCAL RESIDENTS TO DECLARE THEIR FOREIGN PENSIONS IN SPAIN STARTS ON 1st JANUARY
It has now been published in the Official Spanish Gazette (BOE) on 28th November, Law 28/2014, that Spanish fiscal residents will be given a 6 months grace period to update their fiscal situation to declare pensions received from their own countries.
This act comes into force, effectively from 1st January 2015, and follows the new draft for Spanish Income Tax and Non Resident Tax Law, approved on 1st August 2014.