Skip to content
V1936-14 ·16 July 2014 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether two administrative units of the Ministry of Defence are considered separate payers regarding the Income Tax (IRPF) declaration threshold. The Directorate General of Taxes (DGT) ruled that, as both are part of the General State Administration, they are considered a single payer.

In 6 key points

Lifecycle

2014-07-16PublishedPublished 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