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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether they must file an Income Tax return after receiving income from three different public institutions. The Directorate General for Taxes (DGT) ruled that, as these are three payers with separate legal personality and the combined income from the second and third payers exceeds €1,500, the threshold for filing is €12,000.
This ruling clarifies the threshold for filing Income Tax returns when dealing with multiple public entities, emphasizing the importance of distinguishing between payers with separate legal personalities.
The tax team reviews your specific situation.
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