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V1519-14 ·10 June 2014 ·consulta-vinculante Medium impact
Tax

The threshold for not declaring employment income is €22,000 if there is a single payer

An inquirer asks whether they must declare employment income from 2012 received from two different units of the Ministry of Defence. The DGT determines that, as the General State Administration constitutes a single payer with its own legal personality, the threshold for not being required to file a tax return is €22,000.

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2014-06-10PublishedPublished 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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