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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

Consideration -for the purposes of the obligation to file the 2019 Personal Income Tax return- regarding the existence of one or two payers.

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