Foreign Pension undeclared in Spain during the voluntary period in non prescribed years can be regularized without penalty, interest or penalties from January to end of June 2015. Surcharges, interest and penalties imposed by late submitting will also be not imposed
Pension related taxes paid prior to the entry into force of the Act in which this measure is contained, all surcharges (including those of the enforcement period), interests and penalties arising from such regularization will be exempted, provided the enforcement is still no firm.
If enforcement is now firm, devolution can be requested from the Treasure till end of June 2015. Amounts paid shall be refunded, without payment of delay interest, within six months from the filing of the claim.
After that time, if no refund has been made the corresponding delay interest shall be paid.
This message was last edited by mariadecastro on 27/02/2015.