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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.
Question posed For the purposes of determining the obligation to file an Income Tax (IRPF) return, an inquiry is made regarding the existence of one or two payers.
The existence of more than one payer is determined by the separate legal personality of the entities. Within the scope of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administrations, and entities with their own legal personality. If the income originates from the same General State Administration, it is considered a single payer and the annual limit of 22,000 euros for non-declaration applies, provided there are no withholdings at a fixed rate.
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