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

Taxpayers who are only required to file a tax return as a result of having more than one payer of employment income can apply a deduction to the regional integral quota for the amount resulting from subtracting the state integral quota from the regional integral quota, provided that the difference is positive. Consequently, the taxpayer will not be able to apply the deduction when, in addition to the work income mentioned above, he or she obtains income from other sources that determine his or her obligation to file a tax return.

This deduction is not applicable to taxpayers receiving passive benefits (pensions) who have opted or may opt for the special withholding procedure regulated in article 89 A) of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30.

Completion

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