Personal income taxpayers who have received benefits from the SEPE for having been immersed in an ERTE in 2020, may be obliged to file a tax return as they have two payers.

The economic limit that determines the obligation to declare decreases to 14,000 euros, if more than 1,500 euros have been received from the second payer.

This, together with the low withholdings that have been made when receiving SEPE benefits, may result in the tax return of these taxpayers being paid in.

In line with various measures adopted for the fractioning of tax debts on the occasion of COVID-19, Order HAC/320/2021 approves the possibility of fractioning the payment of personal income tax for taxpayers who have been in ERTE in 2020.

The requirements to take advantage of this extraordinary payment by instalments are... Read more

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