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The inquirer asks whether three payers from the Ministry of Defence and INVIED can be considered a single payer. The DGT rules that INVIED possesses its own legal personality, meaning it constitutes a separate payer from the General State Administration.
Cuestión planteada Posibilidad de considerar la existencia de un único pagador de rendimientos del trabajo.
La existencia de más de un pagador se determina por la personalidad jurídica propia de cada entidad. En este caso, el INVIED es un organismo autónomo con personalidad jurídica pública diferenciada, patrimonio y tesorería propios. Al haber más de un pagador y superar la suma de los segundos pagadores los 1.500 euros, el límite para la obligación de declarar es de 11.200 euros anuales. No obstante, al superar los rendimientos totales los 22.000 euros, el contribuyente está obligado a declarar.
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