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A civil servant with three different payers asks whether they must file an Income Tax (IRPF) return. The Directorate General of 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 la Administración General del Estado, se considera un único pagador y el límite para no declarar es de 22.000 euros anuales.
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