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A civil servant inquired whether receiving payments from two different ministries constitutes having more than one payer. The Directorate General for Taxes (DGT) ruled that, as both are part of the General State Administration, they are considered a single payer.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2017, se pregunta sobre la existencia de uno o dos pagadores.
La existencia de más de un pagador requiere que estos tengan personalidad jurídica propia. En el ámbito de las Administraciones Públicas, se debe distinguir entre la Administración General del Estado, las Comunidades Autónomas, la Administración Local y entes con personalidad jurídica propia. Al ser los ministerios parte de la Administración General del Estado, se considera un único pagador y el límite para no declarar es de 22.000 euros anuales, siempre que no haya rendimientos sujetos a tipo fijo.
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