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An intern asks whether they must file an income tax return after receiving payments from three different administrative units, totaling less than €22,000. The Directorate-General for Tax (DGT) rules that, as all units are part of the General State Administration, they are considered a single payer.
Question posed For the purposes of determining the obligation to file an IRPF tax return, the question concerns the existence of one or more payers.
To determine the existence of one or more payers within the Public Administration, the legal personality of the paying body or entity must be examined. If the income originates from the General State Administration, even if managed by different administrative units, it is considered a single payer. In this case, the threshold for the obligation to file a tax return is 22,000 euros per year.
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