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V0472-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

The €22,000 threshold for declaring income from a single payer remains unchanged

A taxpayer inquired whether receiving income from two different administrative units within the Ministry of Defence constitutes having two separate payers. The Directorate General of Taxes (DGT) ruled that, as the General State Administration possesses a single legal personality, it is considered a single payer.

In 6 key points

How it affects those involved

This clarification confirms that income received from different departments within the same legal entity (the State) is aggregated for the purpose of determining the threshold for the obligation to file a tax return.

Lifecycle

2015-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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