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A taxpayer inquired whether receiving employment income from two different Autonomous Communities constitutes having more than one payer. The Directorate General for Taxes (DGT) ruled that, as each Administration possesses its own legal personality, each acts as a distinct payer.
Cuestión planteada A efectos de determinar la obligación de presentar declaración por el IRPF, se pregunta sobre la existencia de uno o dos pagadores.
Se considera que existen más de un pagador cuando intervienen dos o más entidades con personalidad jurídica propia. En el caso de las Administraciones Públicas, se debe distinguir entre la Administración General del Estado, las Comunidades Autónomas, la Administración Local y los organismos con personalidad jurídica propia. Si la suma de lo percibido de los pagadores adicionales supera los 1.500 euros anuales, el límite para no declarar por rendimientos del trabajo es de 12.000 euros.
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