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The inquirer asks whether receiving salaries from two different units within the Ministry of Defence constitutes having two separate payers. The DGT rules that, as both units are part of the General State Administration, they are considered a single payer.
Cuestión planteada A efectos de la determinación de la obligación de presentar declaración por el IRPF, se pregunta sobre la existencia de uno o dos pagadores.
La existencia de más de un pagador se determina por la personalidad jurídica propia de las entidades. En el caso de las Administraciones Públicas, se debe distinguir entre la Administración General del Estado, las Comunidades Autónomas, las entidades locales y los organismos con personalidad jurídica propia. Si los rendimientos proceden de una misma entidad, como la Administración General del Estado, se considera un único pagador y aplica el límite de 22.000 euros.
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