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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.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF por la obtención rendimientos del trabajo, se pregunta sobre la existencia de uno o dos pagadores.
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. Si los rendimientos se satisfacen por el SERMAS, que tiene personalidad jurídica propia, sus centros sanitarios actúan como unidades administrativas que gestionan los pagos de un único pagador. En este caso, el límite para la obligación de declarar es de 22.000 euros anuales.
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