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V2723-18 15 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax must be declared if earnings are received from two entities with separate legal personality

A taxpayer inquired whether they were required to file an income tax return after receiving payments from two public bodies (CIEMAT and SPEE), under the assumption they were a single payer. The Directorate-General for Taxes (DGT) ruled that, as both entities possess separate legal personality, they are considered two distinct payers.

The question raised

Cuestión planteada Pregunta cómo puede regularizar su situación como no obligada a declarar.

The DGT's ruling

La existencia de más de un pagador se determina por la personalidad jurídica propia de cada entidad. Si se perciben rendimientos de dos organismos autónomos distintos, se considera que hay dos pagadores. En este caso, el límite para no declarar baja de 22.000 a 12.000 euros anuales, salvo que lo percibido del segundo pagador no supere los 1.500 euros.

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