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V1812-14 9 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €22,000 limit may apply if employment income is derived from a single payer

A taxpayer received payments from two different units within the Ministry of Defence and inquired whether they are considered a single payer. The DGT has ruled that, as both units are part of the General State Administration, they constitute a single payer.

The question raised

For the purposes of determining the obligation to file a tax return, inquiry is made regarding the possibility of considering the existence of a single payer of employment income.

The DGT's ruling

The existence of more than one payer is determined by the separate legal personality of the entities. In the case 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 General State Administration, it is considered a single payer and the threshold for not filing a tax return is 22,000 euros, provided there are no withholdings at a fixed rate.

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