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V0673-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagador

The €22,000 threshold for declaring income from multiple ministries remains unchanged

A civil servant inquired whether working in different ministries during the year results in having multiple payers for Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) ruled that, as the General State Administration constitutes a single payer, the €22,000 threshold applies.

The question raised

For the purposes of determining the obligation to file a tax return for IRPF-2023, an inquiry is made regarding the existence of one or more payers due to the fact "of working as a civil servant in one or more Ministries throughout the calendar year, whether due to a change in the organic assignment of the civil servant's destination unit (in the case of a Ministry splitting into two), or because the civil servant has decided of their own free will to change positions to another Ministry".

The DGT's ruling

To determine the existence of one or more payers within the Public Administration, the legal personality of the paying body or entity must be considered. Income obtained from various ministries originates from a single payer, the General State Administration. Therefore, the threshold for the obligation to file a tax return is 22,000 euros per year, provided that the income is not subject to a fixed withholding rate.

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