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A taxpayer inquired whether receiving income from two different administrative units within the Ministry of Defence constitutes having two separate payers. The Directorate General of Taxes (DGT) ruled that, as both units are part of the General State Administration, they are considered a single payer.
This clarification confirms that income received from different departments within the same central administration is treated as coming from a single source for tax declaration threshold purposes.
The tax team reviews your specific situation.
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