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V1892-14 15 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax obligation to declare IRPF on second employer's income exceeding 1,500 euros

A person receiving a widow's pension and income from external employment must file a tax return as the income from the second employer exceeds the established threshold.

The question raised

Obligation to file a tax return.

The DGT's ruling

Taxpayers receiving employment income from more than one payer are subject to a limit of 12,000 euros, unless the sum of the amounts from the second and subsequent payers does not exceed 1,500 euros per year. Upon exceeding this 1,500 euro limit, the taxpayer is obliged to file an income tax return.

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