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A taxpayer asks whether a bank and an ETT count as two separate payers for IRPF declaration purposes. The DGT confirms they do, reducing the non-declaration threshold from 22,000 to 12,643 euros if the second payer exceeds 1,500 euros annually.
Cuestión planteada Existencia de uno o dos pagadores a efectos de determinar la obligación de declarar por el IRPF-2018.
Existen dos pagadores cuando la entidad bancaria y la ETT que contrata al trabajador son entidades distintas. Si el importe del segundo pagador supera los 1.500 euros anuales, el límite para la exención de declarar es de 12.643 euros. Este criterio no aplica la subrogación empresarial porque no se cumplen los términos del artículo 44 del Estatuto de los Trabajadores.
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