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A taxpayer inquired whether two administrative units of the Ministry of Defence are considered separate payers regarding the Income Tax (IRPF) declaration threshold. The Directorate General of Taxes (DGT) ruled that, as both 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 una misma entidad, como la Administración General del Estado, se aplica el límite de 22.000 euros anuales, siempre que no haya rendimientos sujetos a tipo fijo de retención.
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