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The consultant asks whether SEPE and CIEMAT count as a single payer for not filing an IRPF declaration. The tax authority responds that, as both have independent and separate legal personality, they are considered two distinct payers.
Cuestión planteada Consideración del SEPE y del CIEMAT como un único pagador a efectos de determinar la obligación de presentar la declaración del IRPF-2018.
Para determinar la obligación de declarar, se debe acudir a la normativa de retenciones que identifica a los pagadores. El SEPE y el CIEMAT son organismos autónomos con personalidad jurídica, patrimonio y tesorería propios. Por tanto, constituyen dos pagadores independientes a efectos de los límites de la obligación de declarar.
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