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A query was raised regarding whether working in several SERMAS hospitals implies having more than one payer for Income Tax (IRPF) purposes. The DGT has determined that, as SERMAS possesses its own legal personality, the hospitals act as administrative units of a single payer.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF por la obtención rendimientos del trabajo, se pregunta sobre la existencia de uno o más pagadores por el trabajo para el Servicio Madrileño de Salud (SERMAS) en varios hospitales.
Para determinar la existencia de uno o más pagadores se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En el caso del SERMAS, al ser un ente de Derecho Público con personalidad jurídica propia, sus centros y servicios actúan como unidades administrativas que gestionan pagos de un único pagador. Por tanto, el límite para la obligación de declarar es de 22.000 euros anuales.
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