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V1174-19 ·28 May 2019 ·consulta-vinculante Medium impact
Tax

Employment income from different Ministries is considered to come from a single payer (General State Administration)

The inquirer asks whether receiving employment income from the Ministry of Defence and from the Passive Classes Department constitutes having more than one payer for Personal Income Tax (IRPF) purposes. The DGT determines that, as both bodies are part of the General State Administration, they are considered a single payer.

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2019-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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