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V0179-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagador

The €22,000 threshold for declaring income from a single payer remains unchanged

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.

The question raised

For the purpose of determining the obligation to file a tax return for the 2017 period, an inquiry is made regarding the existence of one or two payers.

The DGT's ruling

The existence of more than one payer requires that they possess their own legal personality. Within the scope of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administration, and entities with their own legal personality. As ministries are part of the General State Administration, they are considered a single payer, and the threshold for not filing a tax return is 22,000 euros annually, provided there are no earnings subject to a fixed rate.

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