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A member of the military queried whether receiving payments from two different units within the Ministry of Defence constitutes having two separate payers. The Directorate-General for Taxes (DGT) ruled that, as the General State Administration possesses a single legal personality, it is considered a single payer.
Cuestión planteada A efectos de la determinación de la obligación de presentar declaración por el IRPF, se pregunta sobre la posibildad 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 cada entidad. 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 única personalidad jurídica, 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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