Ken
I think one is supposed to declare pensions if asked. When I went to Rentas Internas to do the "Declaracion Jurada" for the I.V.S.S. (luxury tax) on our house, I was asked about my income. I explained it was a pension paid into my UK bank account & that I did not possess any papers on it! They wanted a statement of how much I accessed monthly, so I produced ATM receipts (dated 15th. & 30th. of that month) which in total did not exceed the baseline here for income tax. This was acceptable & I do not pay D.R. income tax on my pension (which is taxed at source in uk anyway). From the way the conversation was going, I surmised that if my ATM documentation had exceeded the income tax levels here, then that would have been factored into their equation. This question was only put to me once, a few years ago, & now they just assume I am not liable. I am not sure of the law on this, but like everything here, the practise is a grey area, which is malleable to manipulation.