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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 54 results.
Obligation to file IRPF return upon receiving work, capital and economic activity income
V5298-26
Corporate subrogation does not imply multiple payers for tax declaration obligation
V5267-26
Enterprise subrogation does not create two payers for tax declaration purposes
V5309-26
No obligation to declare IRPF if pension contributions not exercised
V5342-26
Claiming two Social Security pensions does not imply two payers
V1132-26
Partial taxation under special and general IRPF regimes not allowed
V0466-26
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
Two distinct payers identified for SERMAS and Madrid's Public Function Directorate
V1322-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
TGSS and INSS are considered separate payers due to their legal personality
V1132-25
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
Subrogation does not create multiple payers
V0685-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
Second employer not required to withhold IRPF if payments below threshold
V0498-25
Pension during the year creates two payers for IRPF
V0119-24
IRPF non-declaration threshold drops to 14,000 euros with two or more payers
V3208-23
22,000 euro limit for exemption from filing an Income Tax return when employment income is derived from multiple payers and the second payer does not exceed 1,500 euros
V2278-23
The employer paying social security benefits is deemed a payer
V1027-23
Annual income threshold for IRPF non-filing set at €22,000
V1673-22
Tattoo services carried out as self-employed activities are subject to IRPF withholding
V1587-22
Income threshold for non-filing IRPF set at €22,000 if second pension below €1,500
V1868-21
SEPE is a single payer for IRPF declaration purposes
V1298-21
No obligation to declare IRPF if foreign and Spanish pensions below 22,000 euros
V1231-21
IRPF exemption threshold drops to €14,000 for income from more than one payer, if second exceeds €1,500
V3351-20
No obligation to declare IRPF if work income below 22,000 euros under certain conditions
V3200-20
Must declare IRPF if work income exceeds 14,000 euros with multiple payers
V2983-20
Tax declaration obligation depends on article 96 of the IRPF law, not on exempt income
V2859-20
Delegated salary payments do not create a second payer
V2845-20
No obligation to declare IRPF if second pension below 1,500 euros annually
V2132-20
Obligation to file IRPF return if work and economic activity income exceeds 1,000 euros
V1594-20
No obligation to declare IRPF if income thresholds are met, except in specific cases
V1216-20
No obligation to declare IRPF if earnings below 22,000 euros and no pension contributions
V1116-20
Tax declaration required when two payers and second payer exceeds 1,500 euros
V0893-20
No obligation to declare IRPF if work income limits not exceeded
V3448-19
Business succession does not imply two payers for IRPF declaration
V3189-19
Distinct legal personalities mean multiple payers
V1831-19
V1595-19
IRPF declaration required if second payer exceeds 1,500 euros annually
V1554-19
Threshold for declaration obligation set at €22,000 if earnings from one payer
V1440-19
Company paying social security benefits via delegated payment is deemed a payer
V1439-19
IRPF non-declaration threshold drops to €12,643 with income from two different payers
V1441-19
La obligación de declarar en España depende de los límites de rentas y de la posible exención por trabajos en el extranjero
V2781-18
El límite de la obligación de declarar baja de 22.000 a 12.000 euros si existen varios pagadores
V1655-17
Obligation to declare IRPF exceeding 1,000 euro threshold with patrimonial losses below 500 euros
V1401-17
La obligación de declarar el IRPF por salarios de FOGASA depende de si se superan los límites de rentas por pluralidad de pagadores
V1363-17
El límite para no declarar rendimientos del trabajo es de 12.000 euros si existen varios pagadores y la suma de los segundos y restantes supera los 1.500 euros
V1378-17
No obligation to declare IRPF if income below thresholds
V3605-15
Obligación de declarar IRPF por pensiones de viudedad si se supera el límite de 11.200 euros por tener más de un pagador
V3487-15
No obligation to declare IRPF if pensions below legal limits
V2347-15
La pensión de jubilación por incapacidad absoluta de la Seguridad Social española es una renta exenta de IRPF
V2001-15
No obligation to declare IRPF if combined pensions below 1,500 euros annually
V1882-15
No obligation to declare IRPF if second pension below 1,500 euros
V0478-15
No obligation to declare IRPF if other payers' income totals below 1,500 euros annually
V0469-15
IRPF non-declaration threshold drops to €11,200 if second payer's income exceeds €1,500 annually
V0103-14
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