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An intern enquires whether they are required to file an income tax return after receiving payments from two different public bodies and a commercial entity. The Directorate General of Taxes (DGT) determines that the General State Administration acts as a single payer and, since the combined payments from other payers do not exceed €1,500, the threshold for filing remains €22,000.
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 respecto a los rendimientos obtenidos como funcionario.
Para determinar la existencia de varios pagadores en la Administración Pública, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. La Administración General del Estado se considera un único pagador, independientemente de las unidades administrativas que gestionen los pagos. Si los rendimientos de los pagadores adicionales no superan en conjunto los 1.500 euros anuales, el límite para la obligación de declarar se mantiene en 22.000 euros.
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