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V1440-19 ·14 June 2019 ·consulta-vinculante Medium impact
Tax

Threshold for declaration obligation set at €22,000 if earnings from one payer

A taxpayer asked whether the company paying their salary and disability benefit (as delegated payment from INSS) counts as two separate payers. The DGT states that since it is not a simple payment mediation, the company is the sole payer.

In 6 key points

How it affects those involved

Taxpayers receiving salary and disability benefits through a single employer are considered to have earnings from one payer, triggering a declaration obligation under €22,000.

Lifecycle

2019-06-14PublishedPublished 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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