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V3351-20 ·12 November 2020 ·consulta-vinculante Medium impact
Tax

IRPF exemption threshold drops to €14,000 for income from more than one payer, if second exceeds €1,500

The taxpayer asks whether they must declare IRPF after receiving a disability pension and a pension plan withdrawal. The DGT explains that with two payers, the exemption threshold depends on whether the second payer's income exceeds €1,500 annually.

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2020-11-12PublishedPublished 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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