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V1538-22 27 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Obligation to file income tax return when exceeding the €14,000 threshold with multiple payers

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.

The question raised

Requests to know whether they are obliged to file a personal income tax (IRPF) return for the year 2021.

The DGT's ruling

When employment income arises from more than one payer and the sum of the amounts from the second and remaining payers exceeds 1,500 euros annually, the threshold for not filing a tax return is 14,000 euros. Having received a total of 16,517.74 euros, the taxpayer is obliged to file a tax return.

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