B Law & Tax
21 March 2024


Taxpayers with multiple sources of employment income may be exempt from filing income tax returns if the total income received from the first payer does not exceed €22,000 and the income from the second payer does not exceed €1,500 annually.

All taxpayers are required to file Form 100 by July 1, 2024, regardless of whether they had one or multiple payers in the previous fiscal year.

However, workers whose annual gross income does not exceed €22,000 will be exempt from filing the return if they only have one source of income, with this limit being €20,000 in the case of the Basque Country.

In the event that annual gross income does not reach €22,000 but there are multiple payers, it will not be mandatory to file the return if the sum of the income from the second payer and other payers does not exceed €1,500 gross annually together.

It is relevant to consider that there are various circumstances that may affect the consideration of having two payers, such as partial or total unemployment benefits, among others, which may be managed by different entities.

Additionally, it is highlighted that certain situations, such as compensatory pensions, alimony, income without tax withholding, temporary disability benefits, among others, may exempt from being considered two payers.

Regarding the limits for being exempt from filing the income tax return, it is established that if income from employment income comes from multiple payers and the sum of the income from the second payer and other payers exceeds €1,500 annually, the limit for exemption is reduced to €15,000 gross annually.

This limit increases to €19,241 if the taxpayer has two or more children and their spouse has annual income below €1,500, provided that the main taxpayer receives annually less than €35,200.

It is specified that the limit of €15,000 gross annually also applies when receiving compensatory spousal pensions or non-exempt alimony, or when the payer of employment income is not required to withhold.

It is important to debunk the widespread belief among workers that receiving two or more payments in the same fiscal year results in higher taxation, as in many cases, what usually happens is that the second payer withholds taxes as if it were the only payer of the year, without taking into account the income from other payers, which can result in lower withholding.

Therefore, it is advisable to request that the corresponding companies withhold income tax according to each individual’s personal and employment situation, in order to avoid surprises when filing the income tax return.

B Law & Tax International Tax & Legal Advisors.


“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en [email protected]