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A member of the military queried whether receiving payments from two different units within the Ministry of Defence constitutes having two separate payers. The Directorate-General for Taxes (DGT) ruled that, as the General State Administration possesses a single legal personality, it is considered a single payer.
This clarification confirms that employees receiving multiple payments from different departments within the same legal entity (the State) are still subject to the single-payer threshold rules.
The tax team reviews your specific situation.
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