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V2124-14 4 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €22,000 threshold may apply if employment income is derived from a single payer

A taxpayer inquired whether two separate payments from the Ministry of Defence count as a single payer for determining the obligation to file a tax return. The Directorate General for Taxes (DGT) ruled that, as both payments originate from the General State Administration, they are considered to come from a single payer.

The question raised

For the purposes of determining the obligation to file a tax return, an inquiry is made regarding the possibility of considering the existence of a single payer of 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 scope of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administrations, and entities with their own legal personality. If the income originates from a single payer, such as the General State Administration, the threshold for not filing a tax return is 22,000 euros per year, provided there are no withholdings at a fixed rate.

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