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A physiotherapist performing substitute shifts across various SERMAS health centres has enquired whether they have multiple payers for Income Tax (IRPF) declaration purposes. The Directorate General for Taxes (DGT) has ruled that, as SERMAS is a legal entity with its own legal personality, its centres act as administrative units rather than distinct payers.
This ruling clarifies that multiple employers within the same legal entity do not trigger the obligation to file a tax return based on the number of payers, provided the total income remains below the threshold for a single payer.
The tax team reviews your specific situation.
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