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V0925-21 14 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax filing threshold drops to €14,000 if income from a second payer exceeds €1,500

A taxpayer has enquired whether they must file an income tax return after receiving unemployment benefits from the SEPE exceeding €1,500. The Directorate General for Taxes (DGT) clarifies that, when there is more than one payer and the second payer's income exceeds the €1,500 threshold, the exemption limit for filing a tax return is reduced to €14,000.

The question raised

Limit of the obligation to file a Personal Income Tax (IRPF) return, considering the SEPE as a second payer in terms of the amount of employment income.

The DGT's ruling

Employment income is imputed to the period in which it becomes due, regardless of when it is actually received. If employment income originates from more than one payer, the threshold to be exempt from filing a tax return is 14,000 euros. This threshold is only maintained at 22,000 euros if the sum of the amounts received from other payers does not exceed 1,500 euros per year.

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