Skip to content
Back to index
V3083-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Working at different SERMAS centres counts as a single payer for IRPF declaration limits

A query was raised regarding whether working at two different SERMAS hospitals constitutes having two separate payers for the purpose of determining IRPF tax return obligations. The DGT ruled that, as SERMAS is a legal entity with its own legal personality, its various centres act as administrative units of a single payer.

The question raised

For the purposes of determining the obligation to file an IRPF tax return due to the receipt of employment income, an inquiry is made regarding the existence of one or two payers.

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. If the earnings are satisfied by the SERMAS, which possesses its own legal personality, its health centers act as administrative units that manage the payments of a single payer. In this case, the threshold for the obligation to file a tax return is 22,000 euros per annum.

Book your free first meeting