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A query was raised regarding whether working simultaneously for a hospital and a primary care management unit within the Castilla y León Regional Health Service constitutes having multiple payers. The Directorate-General for Taxes (DGT) ruled that, as the management unit is a legal entity in its own right, it acts as a single payer.
This ruling clarifies that employees working across different administrative units within the same legal entity are subject to the same payer threshold for income tax declaration obligations.
The tax team reviews your specific situation.
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