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V1931-14 ·16 July 2014 ·consulta-vinculante Medium impact
Tax

The €22,000 non-declaration threshold may apply if income is from a single payer

A taxpayer inquired whether two administrative units of the Ministry of Defence are considered a single payer for determining IRPF tax return obligations. The DGT ruled that, as both are part of the General State Administration, they constitute a single payer.

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2014-07-16PublishedPublished 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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