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V1935-14 ·16 July 2014 ·consulta-vinculante Medium impact
Tax

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

A taxpayer received payments from two different units within the Ministry of Defence and inquired whether they are considered a single payer. The Directorate-General for Taxes (DGT) ruled that, as both units 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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