Doctrine by topic · DGT Observatory

Income Limit: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 50 rulings · 2014–2026

Current position

When there is more than one payer, the general limit to not be required to file a tax return is 15,000 euros per year. However, the limit remains at 22,000 euros if the sum of the income from the second and remaining payers does not exceed 1,500 euros per year. The plurality of payers is determined by the separate legal personality of each entity.

The DGT's position remains constant regarding the definition of a payer based on legal personality. The criterion regarding income limits for the obligation to file a tax return has varied according to regulatory amendments, moving from 12,000 euros in 2018 to the current 15,000 euros. The exception structure for income from a second payer of less than 1,500 euros has been a constant in the doctrine.

Turning points

  1. V2723-18

    It is established that the limit for not filing a tax return decreases from 22,000 to 12,000 euros per year when there are two payers and the second one exceeds 1,500 euros.

Analysis based on 46 of 50 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1372-26 4 Jun 2026

Disability subsidy deemed patrimonial gain subject to income tax

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialsubvenciónobligación de declarardiscapacidadrentas exentas LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 96
Affects CompanyExpat · Non-residentIndividual
V1516-20 21 May 2020

No obligation to file IRPF if income limits met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos del capital mobiliarioobligación de declararretenciónrentas LIRPF — Ley 35/2006 del IRPF art. 96.1LIRPF — Ley 35/2006 del IRPF art. 96.2.a
Affects CompanyExpat · Non-residentIndividual
V1989-18 3 Jul 2018

No need to declare employment income if from a single payer and below €22,000

SG de Impuestos sobre la Renta de las Personas Físicas
pagadorpersonalidad jurídicarendimientos del trabajoobligación de declararadministración general del estado LIRPF — Ley 35/2006 del IRPF art. 96.2LIRPF — Ley 35/2006 del IRPF art. 96.3
Affects CompanyExpat · Non-residentIndividual
V1948-18 2 Jul 2018

Obligation to file Income Tax returns when having two successive payers

SG de Impuestos sobre la Renta de las Personas Físicas
pagadores sucesivosrendimientos del trabajoobligación de declararempresa de trabajo temporalretenciones LIRPF — Ley 35/2006 del IRPF art. 96LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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