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V1182-14 ·28 April 2014 ·consulta-vinculante Medium impact
Tax

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

The inquirer asks whether receiving salaries from two different units within the Ministry of Defence constitutes having two separate payers. The DGT rules that, as both units are part of the General State Administration, they are considered a single payer.

In 6 key points

How it affects those involved

This clarification confirms that employees receiving multiple payments from different departments within the same central administration are treated as having a single payer for tax declaration threshold purposes.

Lifecycle

2014-04-28PublishedPublished 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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