BackThe Personal Income Tax Act establishes the minimum amount of income to file the 2022 Personal Income Tax return if you have two payers. For example, if they have been employed and self-employed in the same financial year or if they have been employed and have received unemployment benefit.
Does having two payers mean paying more on the return?
The amount payable by taxpayers will depend on the sum of all income including expenses, deductions, reductions but it will not vary because they come from different payers.
As a general rule, anyone who has obtained less than 22,000 euros gross of income during 2022, will be exempt from filing the return. In the case of two or more payers, persons with incomes above 14,000 euros with more than one payer will have to file the return. But for this, the sum of the amounts of the second and the rest of payers must exceed 1,500 euros per year. Otherwise, they won’t be obliged, provided that their earned income has not exceeded 22,000 euros,
The novelty for year 2023 is that article 96, paragraph 3, of the Personal Income Tax return is amended: the exclusive limit of the obligation to declare becomes 15,000 euros per year, and not 14,000 euros, as in previous years.
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