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An interim civil servant who worked for two departments of the Generalitat and received unemployment benefits from SEPE asks whether they must file a tax return. The DGT determines that, as SEPE is a second payer contributing less than €1,500, the €22,000 exemption threshold remains applicable.
Cuestión planteada Existencia de uno o más pagadores, a los efectos de determinar la obligación de declarar por los rendimientos de trabajo descritos.
Para determinar la existencia de varios pagadores en la Administración Pública, se debe acudir a la personalidad jurídica del órgano pagador. Si los rendimientos de un segundo pagador (o restantes) no superan en conjunto los 1.500 euros anuales, el límite para no declarar se mantiene en 22.000 euros. En este caso, al ser el SEPE un pagador distinto a la Comunidad Autónoma y haber percibido menos de 1.500 euros, no existe obligación de declarar.
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