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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether three paying entities from the Ministry of Defence and INVIED could be considered a single payer. The Directorate General for Tax (DGT) ruled that there are two distinct payers due to the separate legal personalities of the entities, which reduces the threshold for the obligation to file a tax return.
Taxpayers receiving income from multiple sources must be aware that the threshold for filing an income tax return is significantly lower if the combined income from secondary payers exceeds €1,500.
The tax team reviews your specific situation.
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