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V0717-26 30 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagador

No mandatory IRPF declaration if earnings from two ministries and SEPE are below 22,000 euros

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.

The question raised

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.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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