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V1990-18 3 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax filing threshold drops to €12,000 if income is received from more than one payer

A taxpayer inquired whether receiving employment income from two different Autonomous Communities constitutes having more than one payer. The Directorate General for Taxes (DGT) ruled that, as each Administration possesses its own legal personality, each acts as a distinct payer.

The question raised

For the purposes of determining the obligation to file an income tax return (IRPF), the question is raised regarding the existence of one or two payers.

The DGT's ruling

It is considered that more than one payer exists when two or more entities with their own legal personality intervene. In the case of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administration, and bodies with their own legal personality. If the sum of the amounts received from additional payers exceeds 1,500 euros annually, the limit for not filing a tax return for income from employment is 12,000 euros.

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