10.9.10. For the obligation to file the personal income tax return due to having more than one payer

Taxpayers who are exclusively required to file the tax return as a result of t have more than one payer of employment income a deduction can be applied to the full autonomous fee for the amount resulting from subtracting the full fee from the full autonomous fee state, as long as the difference is positive.

Consequently, the taxpayer will not be able to apply the deduction when, in addition to the work income indicated above, he obtains income from other sources that determine his obligation to declare.

This deduction is not applicable to taxpayers receiving passive benefits (pensions) who have taken advantage of or can benefit from the special withholding procedure regulated in article 89 A) of the Personal Income Tax Regulations, approved by the Royal decree 439/2007, of March 30.

Completion

If you meet the requirements to apply the deduction, you will check the box enabled for that purpose.