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A worker asked whether earnings from two different ministries and from SEPE count as a single payer. The DGT states that the ministries constitute a single payer (General State Administration) and that SEPE is a separate payer.
Cuestión planteada Si los rendimientos de trabajo brutos obtenidos en ambos Ministerios se pueden considerar como un único pagador a efectos del IRPF. Si está obligada a declarar en IRPF-2025 con estos rendimientos íntegros del trabajo.
Para determinar la existencia de varios pagadores en la Administración Pública se debe acudir a la personalidad jurídica del órgano pagador. Los ministerios forman parte de la Administración General del Estado, por lo que actúan como un único pagador. El SEPE es un pagador distinto, pero al sus ingresos no superar los 1.500 euros, el límite para la obligación de declarar se mantiene en 22.000 euros anuales.
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