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V1298-21 7 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagador

SEPE is a single payer for IRPF declaration purposes

A taxpayer asks whether the SEPE counts as two payers when receiving income from employment and unemployment benefits. The DGT responds that the SEPE is a single payer and addresses the deductibility of home improvements.

The question raised

1) Whether it is considered that there have been two payers, or only a single payer, for the purposes of determining the obligation to file the Personal Income Tax return.

The DGT's ruling

The SEPE is a single payer, therefore the 22,000 euro limit for the obligation to file a tax return applies, unless there are other payers. Regarding works on the dwelling, if they are considered improvements or extensions that increase capacity, habitability, or useful life, they may form part of the acquisition value. Repair and maintenance expenses intended to maintain normal use do not constitute said value.

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