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A taxpayer inquired whether they must file an Income Tax return after receiving income from three different public institutions. The Directorate General for Taxes (DGT) ruled that, as these are three payers with separate legal personality and the combined income from the second and third payers exceeds €1,500, the threshold for filing is €12,000.
Question raised: Based on these earnings, the question is raised regarding the obligation to file a tax return for the 2017 tax period.
An obligation to file a tax return exists when employment income originates from more than one payer and these exceed 12,000 euros annually, provided that the sum of the amounts received from the second and subsequent payers exceeds 1,500 euros. It is considered that there are multiple payers when two or more entities with their own legal personality exist. In this case, the Administration of the Community of Madrid and two distinct autonomous bodies constitute three different payers.
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