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V2278-20 6 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The threshold for filing a tax return is €22,000 if income is from a single payer

A taxpayer inquired whether they must file an Income Tax (IRPF) return after receiving income from three different prison centres. The Directorate General of Taxes (DGT) ruled that, as all centres belong to the General State Administration, they are considered a single payer, meaning the €22,000 threshold applies.

The question raised

Cuestión planteada Consideración -a efectos de la obligación de presentar la declaración del IRPF-2019- de la existencia de uno o dos pagadores.

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