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V1571-14 13 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The threshold for not filing an Income Tax return is €22,000 if the second payer is a separate legal entity and provides less than €1,500

A taxpayer inquired whether they must file an Income Tax return after having two payers, one of whom provided income of less than €1,500. The Directorate General for Taxes (DGT) clarified that, as INVIED is a body with its own legal personality distinct from the General State Administration, they are considered two separate payers.

The question raised

For the purposes of determining the obligation to file an IRPF tax return, an inquiry is made regarding the exclusion threshold concerning income from employment.

The DGT's ruling

To determine whether multiple payers exist, one must refer to the legal personality of the paying body or entity. INVIED is an autonomous body with a legal personality distinct from the General State Administration. As there are two distinct payers, but the sum of the income from the second payer does not exceed 1,500 euros per year, the threshold for not being required to file a tax return is 22,000 euros per year.

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