Skip to content
Back to index
V1693-16 19 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Requirement to file Income Tax returns if annual earnings exceed €12,000 with multiple payers

A taxpayer inquired whether they must file an income tax return after receiving income from four different payers. The Directorate General of Taxes (DGT) ruled that, since there are multiple payers with their own legal personality and the combined income from the second payer onwards exceeds €1,500, the threshold for exemption from filing is €12,000.

The question raised

Based on these earnings, the question is raised regarding the obligation to file a tax return for the 2015 tax period.

The DGT's ruling

The threshold for not declaring employment income is 12,000 euros when it originates from more than one payer. It is considered that there is more than one payer when two or more entities with their own legal personality exist. If the sum of the amounts received from the second and subsequent payers exceeds 1,500 euros annually, the exemption limit is 12,000 euros.

Book your free first meeting