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The inquirer asks whether receiving employment income from the Ministry of Defence and from the Passive Classes Department constitutes having more than one payer for Personal Income Tax (IRPF) purposes. The DGT determines that, as both bodies are part of the General State Administration, they are considered a single payer.
Cuestión planteada Consideración -a efectos de la obligación de presentar la declaración del IRPF-2019- de existencia de uno o dos pagadores por la percepción de rendimientos del trabajo del Ministerio de Defensa (hasta el retiro) y de Clases Pasivas (pensión de retiro).
Para determinar la existencia de uno o más pagadores en las Administraciones Públicas, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. Los rendimientos del trabajo se consideran procedentes de un único pagador cuando provienen de la Administración General del Estado, aunque se reciban a través de distintos Ministerios. Por tanto, se aplica el límite de exención de 22.000 euros anuales si los rendimientos son exclusivamente del trabajo.
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