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V1573-14 13 June 2014 · 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 taxpayer inquired whether receiving income from two different administrative units within the Ministry of Defence constitutes having two separate payers. The Directorate General of Taxes (DGT) ruled that, as both 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 IRPF tax return, an inquiry is made regarding the existence of one or two payers.

The DGT's ruling

The existence of more than one payer is determined by the separate legal personality of the entities. In the scope of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administrations, and entities with separate legal personality. If the income originates from the same entity (such as the General State Administration), the limit of 22,000 euros per year applies to be exempt from the obligation to file a tax return, provided there are no withholdings at a fixed rate.

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