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A taxpayer asks whether a bank and an ETT count as two separate payers for IRPF declaration purposes. The DGT confirms they do, reducing the non-declaration threshold from 22,000 to 12,643 euros if the second payer exceeds 1,500 euros annually.
Contributors with two payers, where the second exceeds 1,500 euros annually, must declare their IRPF income, lowering the exemption threshold from 22,000 to 12,643 euros.
The tax team reviews your specific situation.
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