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V1354-19 10 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

2017 Income Tax return not required if second payer's income is below €1,500

A taxpayer inquired whether they were required to file a supplementary 2017 tax return after receiving payments from FOGASA in 2019. The Directorate General of Taxes (DGT) ruled that there is no obligation to file, as the income from the second payer does not exceed the legal threshold.

The question raised

Whether it is appropriate to file a supplementary tax return for 2017.

The DGT's ruling

Although income from employment received in periods other than those in which it was due must be attributed to the corresponding fiscal year, the taxpayer is not required to file the 2017 tax return. This is because the income from the second payer (FOGASA) does not exceed the annual limit of 1,500 euros established in Article 96.3.a.1 of the Personal Income Tax Law.

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