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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.
Cuestión planteada A efectos de la determinación de la obligación de declarar por el IRPF-2023, se pregunta sobre la existencia de uno o más pagadores por el hecho "de trabajar como funcionario en uno o más Ministerios a lo largo del año natural, bien sea porque se ha producido un cambio de adscripción orgánica de la unidad de destino del funcionario (caso de un Ministerio que se escinde en dos), bien sea porque por voluntad propia el funcionario haya decidido cambiar de puesto a otro Ministerio".
Para determinar la existencia de uno o más pagadores en la Administración Pública, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. Los rendimientos obtenidos de diversos ministerios proceden de un único pagador, la Administración General del Estado. Por tanto, el límite para la obligación de declarar es de 22.000 euros anuales, siempre que no se trate de rendimientos sujetos a tipo fijo de retención.
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