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A taxpayer asks whether the €22,000 threshold for not filing an Income Tax (IRPF) return applies when having received both unemployment benefits and a retirement pension. The Directorate General of Taxes (DGT) responds that, as they are entities with their own legal personality, the INSS and SEPE are considered two distinct payers.
Question raised: The taxpayer indicates in their written submission that "in 2020 I have received both unemployment benefits and a pension," and therefore asks whether the 22,000 euro threshold "to avoid filing" an Income Tax (IRPF) return is applicable to them.
When two payers intervene (the INSS for the pension and the SEPE for unemployment benefits), the threshold to avoid filing a tax return decreases from 22,000 to 14,000 euros if the income from the second payer exceeds 1,500 euros annually. If the amounts from the second payer do not exceed 1,500 euros, the threshold remains at 22,000 euros. This is due to the fact that the INSS and the SEPE possess their own independent legal personality.
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