On April 11, 2023, the Income and Wealth campaign for the 2022 fiscal year begins and one of the main doubts among taxpayers is whether or not they will have the obligation to present the annual declaration of Personal Income Tax. Physical ( IRPF ) if they have had two payers or more during the past year. For example, if they have worked for themselves and for someone else in the same financial year or if they have worked for someone else and have received an unemployment benefit. In both cases there would be two payers, but does it mean paying more in the declaration?

First of all, taxpayers who have received income during 2022 will have to prepare the declaration if they exceed the scales established by the Tax Agency . In this sense, “the amount will depend on the sum of all your income (as well as your expenses, deductions, reductions… which are applied following the general rules) and will not vary due to the fact that they come from different payers”, it collects the Tax department of the Idealista real estate portal .

These are the limits to present the Income

The Tax Agency establishes as a general rule for this 2023 that those who have obtained less than 22,000 euros gross income during 2022 will not have the obligation to present the declaration , as long as this income comes from a single payer. Those people who exceed this amount will have the obligation to pay taxes before the Treasury. 

In the case of two payers, people whose work income is greater than 15,000 euros and come from more than one payer will also have to present the declaration, as long as the sum of the amounts of the second and remaining payers exceeds 1,500 euros per year. . If it does not exceed this amount, they will not be obligated either. 

As a novelty for this year,  section 3 of article 96 of the Personal Income Tax Law is modified, so that the excluding limit of the obligation to declare goes from 14,000 to 15,000 euros per year.

Therefore, “the only difference with respect to those who only have one payer is that the amount that exempts you from presenting the IRPF is lower in the event that you have two or more payers,” they add in Idealista. However, this does not mean that you have to pay more to the Treasury , “only that you will have the obligation to present the corresponding model”.


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