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V2990-19 28 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €22,000 threshold for declaring income from a single General State Administration remains unchanged

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.

The question raised

For the purposes of determining the obligation to file a tax return for the 2019 tax period, an inquiry is made regarding the existence of one or two payers of employment income.

The DGT's ruling

To determine the existence of one or more payers within the Public Administration, the legal personality of the paying body or entity must be considered. As income from the General State Administration is processed through a Ministry and its administrative units, it is considered a single payer. Therefore, the threshold for the obligation to file a tax return is 22,000 euros per year.

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