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V3208-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

IRPF non-declaration threshold drops to 14,000 euros with two or more payers

The consultant asks whether income in kind from a company and a pension plan withdrawal count as one or two payers for the declaration threshold. The DGT states they are two separate payers, and the exemption threshold falls from 22,000 to 14,000 euros if the combined amount of the second payers exceeds 1,500 euros.

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2023-12-12PublishedPublished 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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