State pension

You will be surprised how many people do meet the requirements but do not fill in a Tax return as they have been in Spain a long time and still believe the old chestnut that if your income is below 22000 euros you do not need to file a return which is not true as you are as you state obliged to file the first one
A client of mine was advised by Abaco a long time ago that there was no need for him to fill a tax return as his income was only around 14000 euros Pa which was made up of 2 pensions so did mean he should of filed .They were offering free consultations at the time .