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V1554-19 25 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores

IRPF declaration required if second payer exceeds 1,500 euros annually

A taxpayer asks whether a bank and an ETT count as two separate payers for IRPF declaration purposes. The DGT confirms they do, reducing the non-declaration threshold from 22,000 to 12,643 euros if the second payer exceeds 1,500 euros annually.

The question raised

Existencia de uno o dos pagadores a efectos de determinar la obligación de declarar por el IRPF-2018.

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