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The inquirer asks whether they must file an Income Tax return after obtaining 20,500 euros in employment income from a single payer with 2% withholdings. The DGT responds that, as the 22,000 euro limit is not exceeded, there is no obligation to file the return.
Question posed: Obligation to file the Income Tax return.
For taxpayers with a single payer and no other circumstances that reduce the limit, the obligation to file a return for employment income arises upon exceeding 22,000 euros annually. In this case, as 20,500 euros are received, there is no obligation to file the return. However, if the withholdings were insufficient due to false or incorrect data provided to the payer, a provisional assessment could be carried out.
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