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V1444-17 7 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €22,000 threshold for declaring income from a single legal entity remains unchanged

A physiotherapist performing substitute shifts across various SERMAS health centres has enquired whether they have multiple payers for Income Tax (IRPF) declaration purposes. The Directorate General for Taxes (DGT) has ruled that, as SERMAS is a legal entity with its own legal personality, its centres act as administrative units rather than distinct payers.

The question raised

Existence of one or more payers for the purpose of determining the obligation to file a tax return for income from employment received for work performed for SERMAS.

The DGT's ruling

To determine the existence of one or more payers within the Public Administration, attention must be paid to the legal personality of the paying body or entity. If the earnings are satisfied by an entity with its own legal personality, such as SERMAS, and its centers act as administrative units that manage payments, 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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