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A taxpayer inquired whether they must file an income tax return after receiving income from two different public bodies (INAP and FOGASA). The Directorate General for Taxes (DGT) ruled that, as both entities possess separate legal personality, they act as independent payers.
Cuestión planteada A efectos de la determinación de la obligación de presentar la declaración del IRPF-2021, se pregunta sobre la existencia de uno o dos pagadores
La existencia de uno o más pagadores se determina por la personalidad jurídica del órgano o entidad pagadora. Si se perciben rendimientos de dos organismos autónomos con personalidad jurídica propia, existen dos pagadores. En este caso, el límite para la obligación de declarar es de 14.000 euros anuales, siempre que los ingresos del segundo y restantes pagadores superen en conjunto los 1.500 euros.
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