The Official State Gazette (BOE) has published the Royal Decree-Law that raises the total amount of gross income from work from the second and subsequent payers that require filing the Income Tax return from 1,500 to 2,500 euros.

The regulation, which came into force at the beginning of the year, thus establishes that taxpayers with incomes of up to 22,000 euros, who have more than one payer, will not be required to file the income tax return as long as the sum of the incomes from the second or subsequent payers does not exceed 2,500 euros (previously it was 1,500 euros).