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A civil servant receiving payments from three different sources asks whether they must file an Income Tax (IRPF) return, having earned less than €22,000. The Directorate-General for Taxes (DGT) rules that, as these are administrative units 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 más pagadores.
Para determinar la existencia de uno o más pagadores, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En el caso de las Administraciones Públicas, se distingue entre la Administración General del Estado, las Comunidades Autónomas, la Administración Local y entidades con personalidad jurídica propia. Si los rendimientos proceden de una misma personalidad jurídica, como la Administración General del Estado, se considera un único pagador y se aplica el límite de 22.000 euros.
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