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V1989-18 3 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagador

No need to declare employment income if from a single payer and below €22,000

A taxpayer inquired whether they must file a tax return for employment income received from three different payers within the Public Administration. The DGT ruled that, as all entities belong to the General State Administration, they are considered a single payer.

The question raised

Existence of one or more payers for the purpose of determining the obligation to file a tax return for the described employment income.

The DGT's ruling

The existence of more than one payer is determined by the separate legal personality of each entity. In the case of Public Administrations, if the payments originate from the General State Administration, it is considered a single payer. Therefore, if the income does not exceed 22,000 euros per year and is not subject to a fixed withholding rate, there is no obligation to file a tax return.

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