Skip to content
Back to index
V1418-20 14 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos íntegros

Income tax returns must include earnings, expenses, and withholdings from all jobs held

A civil servant who moved from Biscay to Madrid in 2019 inquired whether they must declare income and expenses from both locations. The DGT ruled that the individual must include the full earnings from both positions, their deductible expenses, and the total amount of withholdings applied.

The question raised

Whether, in their 2019 Personal Income Tax return, they must include, in addition to the remuneration data corresponding to their position in Madrid, the data for Vizcaya (remuneration, deductible expenses, and withholdings).

The DGT's ruling

As a resident of the Community of Madrid, the taxpayer must file their tax return with the State Tax Administration. In it, they must report both the gross employment income received in Madrid and that received in Vizcaya. Likewise, they must include the total amount of withholdings applied, regardless of whether they were paid to the Foral Tax Administration or the State Administration.

Book your free first meeting