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A taxpayer inquired whether they must file an income tax return after receiving payments as a trainee civil servant from one body and as a permanent civil servant from another. The Directorate General for Taxes (DGT) ruled that because there are two payers with their own legal personality, the €14,000 threshold applies.
Question raised For the purposes of determining the obligation to file an IRPF tax return, an inquiry is made regarding the existence of one or more payers with respect to income obtained as a civil servant.
The obligation to file a tax return is exempt if employment income does not exceed 22,000 euros, unless it originates from more than one payer. If there are multiple payers, the limit decreases to 14,000 euros provided that the amounts from the additional payers exceed 1,500 euros annually. To determine the existence of multiple payers within the Public Administration, the legal personality of each organ or entity must be considered.
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