ANDThe Official State Gazette (BOE) publishes this Tuesday the Royal Decree-Law which raises from 1,500 to 2,500 euros the total amount of full earnings from work coming from the second and remaining payers who are required to submit the Income Tax return.
The rule, which will come into force this Wednesday with effect from January 1, 2025, thus establishes that they will not be required to submit the Income Tax return. those taxpayers with income of up to 22,000 euros who have more than one payer provided that the sum of the income of the second or remaining payers does not exceed 2,500 euros (until now it was 1,500 euros).
On the other hand, the decree includes Sacred Art Artists in group 861 of the second section of the Rates of the Tax on Economic Activities expressly, with the purpose of granting greater legal certainty to the classification of the activity carried out by said artists. artists.
Limits for the self-employed
On the other hand, the decree approved this Monday by the Council of Ministers and published today in the BOE also includes the extension for one more year, during 2025, of the quantitative limits that delimit in personal income tax the scope of application of the objective estimation method for self-employed, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit by volume of income.
Likewise, the limits for the application of the simplified regime and the special regime for agriculture, livestock and fishing, in VAT, are also extended for the 2025 tax period.
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