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A taxpayer inquired whether they must file an income tax return after receiving payments from two different units of the Ministry of Defence. The Directorate General of Taxes (DGT) ruled that, as both units are part of the General State Administration, they are considered a single payer.
Cuestión planteada En función de esos rendimientos, se pregunta sobre la obligación de declarar por el período impositivo 2013.
Para determinar si existen varios pagadores, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En el caso de las Administraciones Públicas, si los ingresos proceden de la Administración General del Estado, se considera un único pagador. Por tanto, el límite para no declarar es de 22.000 euros anuales por rendimientos del trabajo, siempre que no se aplique un tipo fijo de retención.
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