On full income from worknamely, salaries or pensions as well as compensatory pensions and non-exempt food annuities, the thresholds from which the income statement must be submitted are:
22,000 euros per yearin general.
14,000 euros per yearwhen they come from more than one payer (for example, if the job has been maintained and for a few months it has been subject to a Goodbye).
In any case, the limit will be 22,000 euros per year even if there is more than one payer if the sum of the amounts received from the second and remaining payers, in order of amount, exceed 1,500 euros per year as a whole.
also if they are single income pensioners for benefits for disability, retirement, accident, illness, widowhood, or similar from two or more payers, provided that the amount of the withholdings made by them has been determined by the Tax Agency, upon request of the taxpayer.
When compensatory pensions of the spouse or non-exempt food annuities are received.
When the payer of work income is not required to withhold.
When full income from work subject to a fixed rate of withholding is received. In 2021, the withholding rate of 35% or 19% (when the income comes from entities with a net turnover of less than 100,000 euros) applicable to the remuneration received for the condition of directors and members of the board of directorsof the boards that take their place and other members of other representative bodies, as well as the 15% withholding rate applicable to income derived from teaching courses, conferences and the like, or derived from the preparation of literary, artistic or scientific works. , provided that the right to its exploitation is transferred.