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V0471-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Income tax filing threshold is €22,000 if employment income comes from a single payer

A taxpayer inquired whether they must file an income tax return after receiving payments from two different units of the Ministry of Defence. The Directorate General of Taxes (DGT) ruled that, as both units are part of the General State Administration, they are considered a single payer.

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2015-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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