Skip to content
V1575-14 ·13 June 2014 ·consulta-vinculante Medium impact
Tax

The €22,000 limit may apply if employment income is derived from a single payer

A taxpayer inquired whether two distinct administrative units within the Ministry of Defence constitute two separate payers. The Directorate-General for Taxes (DGT) ruled that, as both are part of the General State Administration, they are considered a single payer.

In 6 key points

Lifecycle

2014-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact