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A civil servant inquired whether receiving income from both her public law entity and MUFACE constitutes having more than one payer. The DGT ruled that, as both possess their own legal personality, there are two separate payers.
Question raised: Existence of one or more payers, for the purposes of determining the obligation to file a tax return for income received in 2013 as a civil servant of the General State Administration.
The existence of one or more payers is determined by the legal personality of the paying body or entity. Within the scope of Public Administrations, a distinction is made between the General State Administration, the Autonomous Communities, the Local Administration, and the entities or bodies with their own legal personality linked to them. Upon receiving income from a public law entity and from a body with its own legal personality, there are two payers.
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