Rent 2022-2023: income that is not considered as a second payer

On April 11, 2023, the Income and Wealth campaign for the 2022 financial year begins, so from this day on, taxpayers who so wish may begin to process the draft of their annual income tax return to check if they are going to pay or return, once all the state or regional deductions that correspond to them have been applied. In this sense, there are limits for which the Tax Agency maintains the obligation to present the declaration, the amount of which “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”,includes the Tax Department of the Idealista real estate portal .

For this year’s declaration, the Tax Agency establishes as a general rule that people who have obtained less than 22,000 euros gross income during 2022 will not have the obligation to pay annual income tax , as long as this income comes from a single payer. . For their part, taxpayers who have had two or more payers and their income does not exceed 15,000 euros are exempt from tax, provided that the sum of the amounts of the second and remaining payers does not exceed 1,500 euros per year.

In which cases it is considered as a second payer

In this way, the exclusive limit to present the declaration is extended from 14,000 to 15,000 euros. This is a measure approved by the central government to deal with the tax burden of taxpayers in this new campaign and which is included in Law 31/2022, of December 23, on the General State Budget for the year 2023.

Now, what does the Treasury consider as a second payer? In what cases are payers not included? As Idealista details, there are various situations during a fiscal year in which you may have more than one payer, such as having worked for different companies in the same year or having worked for your own account and for someone else. Likewise, the contributory unemployment benefit or the ERTE are also considered second payers as they are earned income.

However, the following cases will not be considered as second payers: in the case of receiving a compensatory pension or alimony, if there has been a labor subrogation, a delegated payment or when “the company changes its name or a merger occurs of companies”, they add in Idealista.


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