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 tax on stays in tourist establishments and personal income tax , of the Autonomous Community of Catalonia.
The amount of the deduction will be the result of subtracting from the full regional quota (box  of the declaration) the full state quota (box  of the declaration), as long as the difference is positive.
Requirements for applying the deduction
Only those taxpayers who, by obtaining full income from work for an amount between 14,000 and 22,000 euros, from more than one payer, may apply this deduction and are required to file a personal income tax return due to this circumstance, in accordance with the provisions of the article. 96 of the Personal Income Tax Law .
Taxpayers with work income from more than one payer are only required to submit a declaration for this circumstance, if the full work income exceeds 14,000 euros and the amounts received from the second and remaining payers exceed 1,500 euros.
If the amount of full work earnings exceeds 22,000 euros, in any case there will be an obligation to submit a declaration.
This deduction is not applicable to taxpayers receiving passive benefits (pensioners) who have or may benefit from the special withholding procedure regulated in article 89 A) of the Personal Income Tax Regulation .
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 Personal Income Tax Law coming from two or more payers, provided that the amount of withholdings made by them has been determined by the Tax Agency, upon request by the taxpayer for this purpose, through form 146 and, in addition, the following requirements are met:
That the number of payers of passive benefits has not increased throughout the year compared to those initially communicated when formulating the request.
That the amount of benefits actually paid by the payers does not differ by more than 300 euros per year from that initially communicated in the application.
That no other circumstances determining an increase in the withholding rate provided for in article 87 of the Personal Income Tax Regulations have occurred during the year.
Note: In accordance with article 96 of the Personal Income Tax Law that regulates the obligation to submit a declaration, the following must be taken into account for the purposes of applying or not this deduction:
This deduction is applicable when the taxpayer with work income is obliged to present the declaration as a result of having more than one payer, regardless of whether they attend any of the circumstances provided for in letters b) c) and d) of article 96.3 Personal Income Tax Law . This is:
On the contrary, this deduction will not be applied when the following circumstances occur :
If full income is received from movable capital and capital gains subject to withholding or payment on account in amounts greater than 1,600 euros.
The provisions of this letter will not apply to capital gains from transfers or redemptions of shares or participations of collective investment institutions in which the withholding base, in accordance with what is established by regulation, is not appropriate to be determined by the amount. to be integrated into the tax base.
If the sum of the amounts of the imputed real estate income, of the full income from Treasury Bills not subject to withholding, of the subsidies for the acquisition of officially protected or appraised-price housing and other capital gains derived from public aid, exceeds 1,000 euros.
If income from movable capital is received, other than the previous ones 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.