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The inquirer asks whether two payments made by different units of the Ministry of Finance count as a single payer regarding the threshold for the obligation to file a tax return. The DGT rules that, as the General State Administration possesses its own legal personality, it is considered a single payer.
Cuestión planteada A efectos de determinar la obligación de declarar, se pregunta sobre la posibilidad de considerar la existencia de un único pagador de rendimientos del trabajo.
La existencia de más de un pagador se determina por la personalidad jurídica propia de cada entidad. En el caso de las Administraciones Públicas, los pagos realizados por distintas unidades administrativas de la Administración General del Estado se consideran de un único pagador. Por tanto, si los rendimientos del trabajo provienen de un único pagador y no están sujetos a tipo fijo de retención, el límite para no declarar es de 22.000 euros anuales.
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