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V1345-14 20 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The threshold for not filing an Income Tax return is €22,000 if employment income comes from a single payer

A query was raised regarding whether receiving employment income from two different payers within the Ministry of Defence necessitates filing an Income Tax return. The Directorate General for Taxes (DGT) clarified that the plurality of payers depends on the legal personality of the entity rather than the specific administrative unit.

The question raised

For the purposes of determining the obligation to file an IRPF tax return, an inquiry is made regarding the existence of one or two payers.

The DGT's ruling

The existence of more than one payer is determined by the separate legal personality of the entity making the payment. In the case of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administrations, and bodies with separate legal personality. If the income derives from a single payer with legal personality, such as the General State Administration, the threshold for not filing a tax return is 22,000 euros per year, provided that a fixed withholding tax rate is not applied.

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