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An employee of the General State Administration received remuneration from a Ministry and other payments from a Government Sub-delegation. The query concerns whether this constitutes having two separate payers for the purpose of determining the obligation to file an Income Tax (IRPF) return.
Cuestión planteada A efectos de determinar la obligación de declarar por el período impositivo 2019, se pregunta sobre la existencia de uno o dos pagadores de rendimientos del trabajo.
Para determinar la existencia de uno o más pagadores en la Administración Pública, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. Al proceder los rendimientos de la Administración General del Estado, a través de un Ministerio y sus unidades administrativas, se considera un único pagador. Por tanto, el límite para la obligación de declarar es de 22.000 euros anuales.
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