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The inquirer asks whether three payers from the Ministry of Defence and INVIED can be considered a single payer. The DGT rules that INVIED possesses its own legal personality, meaning it constitutes a separate payer from the General State Administration.
Taxpayers receiving income from multiple entities with separate legal identities must comply with income tax filing obligations, even if the entities belong to the same broader administrative sector.
The tax team reviews your specific situation.
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