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V2312-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Income tax returns are not mandatory if employment income comes from a single regional administration

A taxpayer inquired whether they were required to file an income tax return after receiving income from three different departments of the Autonomous Community of Galicia. The Directorate General for Taxes (DGT) ruled that, as they all belong to the same regional administration, they are considered a single payer. Therefore, there is no obligation to file a return if income does not exceed 22,000 euros.

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2020-07-07PublishedPublished 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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