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V1464-20 19 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagador

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

A prison officer enquired whether receiving payments from different administrative units constitutes having multiple payers. The DGT ruled that, as all units are part of the General State Administration, they are considered a single payer.

The question raised

For the purposes of determining the obligation to file an Income Tax (IRPF) return, an inquiry is made regarding the existence of one or more payers.

The DGT's ruling

To determine the existence of one or more payers within the Public Administrations, attention must be paid to the legal personality of the paying body or entity. If the income originates from the General State Administration, even if payments are managed by different administrative units, it is considered a single payer. In this case, the threshold for not being required to file a tax return is 22,000 euros per year.

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