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A taxpayer with three sources of employment income asks whether they must file an income tax return. The DGT rules that they must file because they exceed the €14,000 threshold applicable when there are multiple payers.
Cuestión planteada Solicita saber si se encuentra obligado a presentar declaración por el IRPF del año 2021.
Cuando los rendimientos del trabajo proceden de más de un pagador y la suma de las cantidades del segundo y restantes pagadores supera los 1.500 euros anuales, el límite para no declarar es de 14.000 euros. Al haber percibido un total de 16.517,74 euros, el contribuyente está obligado a presentar la declaración.
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