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Practical manual for Income Tax 2020.

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

Regulations: Art. 2 Decree Law 36/2020, of November 3, on urgent measures in the field of the tax on stays in tourist establishments and the personal income tax , of the Autonomous Community of Catalonia.

Amount of deduction

The amount of the deduction will be the result of subtracting the full regional quota (box [0546] of the declaration) from the full state quota (box [0545] of the declaration), provided that the difference is positive.

Requirements for applying the deduction

  • Only those taxpayers who, by obtaining total income from work for an amount between 14,000 and 22,000 euros, from more than one payer, are obliged to file a declaration in the Personal Income Tax for this circumstance, in accordance with the provisions of article 96 of the Law of the PIT.

    Remember that: 

    Taxpayers with work income from more than one payer are only required to file a tax return for this circumstance if their total work income exceeds 14,000 euros and the amounts received from the second and remaining payers exceed 1,500 euros.   

    If the amount of gross income from work exceeds 22,000 euros, in any case there will be an obligation to file a tax return.

  • This deduction is not applicable to taxpayers receiving passive benefits (pensioners) who have opted for or may opt for the special withholding procedure regulated in article 89 A) of the Regulations of the PIT.

    Therefore, this deduction does not apply to pensioners whose only income from work consists of the passive benefits referred to in article 17.2.a) of the Law on PIT from two or more payers, provided that the amount of the withholdings made by them has been determined by the Tax Agency, upon request by the taxpayer to this effect, through form 146 and, in addition, the following requirements are met:

    • That the number of payers of passive benefits has not increased during the year compared to those initially reported when making the application.

    • That the amount of benefits actually paid by the payers does not differ by more than 300 euros per year from that initially reported in the application.

    • That no other circumstances determining an increase in the withholding rate provided for in article 87 of the Regulations have occurred during the financial year. PIT.

Note: in accordance with article 96 of the Law of PIT which regulates the obligation to file a declaration, the following must be taken into account for the purposes of applying or not applying this deduction:

This deduction is applicable when the taxpayer with work performance is obliged to submit the declaration as a result of having more than one payer, regardless of whether any of the circumstances provided for in letters b) c) and d) of article 96.3 of the Law of the PIT. This is: 

  • - That spousal alimony or alimony payments other than those provided for in Article 7 of the Personal Income Tax Law have been received.
  • - That the payer of any work income is not obliged to withhold.
  • - That some of the work income received is subject to a fixed withholding rate.

On the contrary, this deduction will not be applied when the following circumstances occur:

  1. If gross income from movable capital and capital gains subject to withholding or payment on account is received in an amount greater than 1,600 euros.

    The provisions of this letter shall not apply to capital gains arising from transfers or reimbursements of shares or interests in collective investment institutions in which the withholding base, in accordance with what is established by regulation, does not proceed to be determined by the amount to be included in the tax base.

  2. If the sum of the amounts of imputed real estate income, of the gross income from Treasury Bills not subject to withholding, of subsidies for the acquisition of officially protected or assessed-price housing and other capital gains derived from public aid, exceeds 1,000 euros.

  3. If income from movable capital is received, other than that arising from Treasury Bills, not subject to withholding, income from real estate capital, income from economic activities or capital gains not subject to withholding, regardless of their amount.