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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

Questioning how they can regularize their situation as a non-obligated filer.

The DGT's ruling

The existence of more than one payer is determined by the separate legal personality of each entity. If income is received from two different autonomous bodies, it is considered that there are two payers. In this case, the threshold to avoid the obligation to file a tax return changes from 22,000 to 12,000 euros per year, unless the amount received from the second payer does not exceed 1,500 euros.

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