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V1311-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

The €22,000 threshold for declaring income from a single payer remains unchanged

An intern asks whether they must file an income tax return after receiving payments from three different administrative units, totaling less than €22,000. The Directorate-General for Tax (DGT) rules that, as all units are part of the General State Administration, they are considered a single payer.

In 6 key points

How it affects those involved

This ruling clarifies that multiple administrative bodies within the same central government entity are treated as a single employer for tax reporting thresholds.

Lifecycle

2020-05-07PublishedPublished 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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