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A taxpayer inquired whether two administrative units within the Ministry of Defence constitute two separate payers for determining the obligation to file a tax return. The Directorate-General for Taxes (DGT) ruled that, as both units are part of the General State Administration, they are 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 las entidades. En el caso de las Administraciones Públicas, se debe distinguir entre la Administración General del Estado, las Comunidades Autónomas, las Administraciones Locales y los entes con personalidad jurídica propia. Si los rendimientos proceden de un único pagador, como la Administración General del Estado, el límite para no declarar es de 22.000 euros anuales, siempre que no haya retenciones a tipo fijo.
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