Despite having two payers, the Treasury withholds personal income tax on total annual income.
Taxpayers with two or more payers, and an annual income level equal to or greater than 15,000 euros, must submit the Income Statement for the 2022 fiscal year. In this situation, the Treasury withholds Personal Income Tax (IRPF) on the total income, and not on each amount withheld by each payer.
t has always beeIn believed that due to the fact of having two payers, when declaring the IRPF, it goes out to pay when it is not the case, as experts and tax advisers have indicated on several occasions. You would only have to pay more taxes in the event that one of the two payers applies a lower withholding percentage. corresponding withholding.
. Another scenario that can lead to this situation is the change of worker regime, from self-employed to employed by another (or vice versa).
Deductible expenses in the Declaration
In the case of housing, taxpayers can deduct their investment in their home, as long as it is their habitual residence. With them, the worker can deduct a maximum of 1,500 euros, in the case of private pension plans. Other deductible expenses are affiliations to political parties or unions, donations to NGOs, investment in newly or recently created companies and regional deductions.