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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.
La Administración Pública que realiza el pago delegado en nombre y por orden de la entidad titular de un centro concertado se limita a efectuar una simple mediación de pago. Por tanto, los rendimientos del trabajo se consideran procedentes de un único pagador, que es el centro educativo. En este caso, el límite para la obligación de declarar es de 22.000 euros anuales.
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