In the closing part of the Income Campaign, the Treasury’s online portal disclosed the declarations of 12.99 million taxpayers during the first two months. It is important for readers to understand who must file a personal income tax return and who does not, as the rules can vary year to year and with different earnings scenarios.
The Treasury has created a dedicated section called Treasury to help clarify who is exempt from declaring. Generally, those who earn income exclusively from work up to a 22,000 euro annual threshold are not obliged to file a return if their income stays within that limit.
Solve your doubts about the income statement
Additionally, the Treasury points out that whether there is more than one payer can affect the limit. In some cases, the income from work may trigger a lower or higher threshold, depending on how payments are structured and who pays them. In broad terms, several employment scenarios can influence the responsibility to declare, especially when there are multiple employers involved.
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If more than 1,500 euros are paid per year by the second payer and subsequent payers, the annual limit can rise to 14,000 euros.
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If the second and any subsequent payers do not reach 1,500 euros per year, the limit remains at 22,000 euros.
There are three additional situations where the income threshold would stay at 14,000 euros only when the earnings come from business activities. Individuals earning less than 14,000 euros per year may not need to file if they meet any of these conditions:
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They receive a compensatory pension from a spouse or annual sums for meals
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They receive a fixed withholding income
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They earn income from a payer without any withholding