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V1379-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Threshold for not declaring employment income drops to €12,000 if there are two payers with separate legal personality

A taxpayer receiving a retirement pension from the INSS and a widow's pension from the ISM asks whether they have two payers to determine their obligation to file a tax return. The DGT rules that, as both entities possess their own legal personality, they are considered two distinct payers.

The question raised

In relation to the aforementioned pensions, an inquiry is made regarding the consideration of the existence of two payers for the purpose of determining the threshold for the obligation to file a tax return in relation to income from employment.

The DGT's ruling

To determine the existence of one or more payers within the Public Administrations, the legal personality of the paying body or entity must be considered. In this case, the INSS and the ISM are entities with their own legal personality. Therefore, if the amounts received from the payers exceed 1,500 euros annually, the threshold for the obligation to file a tax return regarding income from employment shall be 12,000 euros.

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