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V2032-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

The threshold for not filing a tax return is €22,000 if employment income comes from a single payer

A member of the military queried whether they were required to file an Income Tax (IRPF) return after receiving payments from two different payroll departments within the Ministry of Defence. The Directorate General of Taxes (DGT) clarified that the obligation depends on whether the payments originate from a single legal entity.

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2014-07-28PublishedPublished 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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