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A taxpayer inquired whether receiving salaries from two different bodies (River Basin Authorities) constitutes having more than one payer. The DGT ruled that, as they possess their own legal personality, they are considered distinct payers, which could reduce the threshold for the obligation to file a tax return.
Cuestión planteada A los efectos de determinar la obligación de declarar por los rendimientos del trabajo percibidos en 2013 de los citados organismos, se pregunta sobre la existencia de uno o más pagadores.
Se considera que existen más de un pagador cuando hay dos o más entidades con personalidad jurídica propia. En el caso de las Administraciones Públicas, la obligación de retener recae en la persona jurídica y no en la unidad administrativa. Si los rendimientos del segundo y restantes pagadores superan los 1.500 euros anuales, el límite para no estar obligado a declarar por rendimientos del trabajo es de 11.200 euros.
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