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V1931-14 16 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · obligación de declarar

The €22,000 non-declaration threshold may apply if income is from a single payer

A taxpayer inquired whether two administrative units of the Ministry of Defence are considered a single payer for determining IRPF tax return obligations. The DGT ruled that, as both 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, an 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 each one. In 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 a single payer, such as the General State Administration, the threshold for not filing a tax return is 22,000 euros per year, provided there is no income subject to a fixed withholding rate.

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