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V0869-22 21 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax return mandatory if income from multiple employers exceeds €14,000 per year (under certain conditions)

A taxpayer inquired whether they were required to file a 2021 income tax return after working for two companies for five months. The DGT clarified that the threshold for exemption drops from €22,000 to €14,000 if income from additional employers exceeds €1,500 per year.

The question raised

Determination of the obligation to file the 2021 Personal Income Tax (IRPF) return due to the receipt of employment income from two different companies over a period of five months.

The DGT's ruling

The obligation to file a tax return depends on the gross employment income attributable to the tax period. If there are multiple payers and the sum of the amounts received from the second and subsequent payers exceeds 1,500 euros annually, the threshold for not filing is 14,000 euros. If said sum does not exceed 1,500 euros, the threshold remains at 22,000 euros.

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