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A teacher from a concertation school asks whether receiving their salary through delegated payment by the autonomous administration via two separate contracts means they have one or two payers for IRPF declaration limits. The DGT responds that the administration acts only as a payment mediator, and the employer remains the payer.
Cuestión planteada Consideración - a efectos de la obligación de presentar la declaración del IRPF- de existencia de uno o dos pagadores.
Los rendimientos del trabajo proceden de un único pagador cuando el centro educativo concertado es quien determina la retención y elabora la nómina. La Administración Pública, al realizar el pago delegado en nombre y por orden del titular del centro, realiza una simple mediación de pago. Por tanto, el límite para la obligación de declarar es de 22.000 euros anuales.
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