Skip to content
Back to index
V0893-20 16 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax declaration required when two payers and second payer exceeds 1,500 euros

A worker asked whether they were obliged to file their tax return after receiving income from a company and an ETT. The tax authority responds that with two payers and the second exceeding 1,500 euros, the exemption threshold drops to 14,000 euros.

The question raised

Existence of one or two payers for the purpose of determining the obligation to file a tax return for IRPF-2019.

The DGT's ruling

The obligation to file a tax return is exempt if employment income does not exceed 22,000 euros per year, unless it is derived from more than one payer. If there are multiple payers and the sum of the amounts received from the second and subsequent payers exceeds 1,500 euros, the threshold for exemption is 14,000 euros. In this case, as there are two payers and the second exceeds the amount of 1,500 euros, the taxpayer is obliged to file a return if they exceed 14,000 euros.

Book your free first meeting