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A military officer transferring to the Civil Guard asks whether they have two payers when receiving income from two different ministries. The Directorate General of Taxes (DGT) rules that, as both are part of the General State Administration, it is considered a single payer.
Question raised For the purposes of determining the obligation to file a tax return for the 2015 period, an inquiry is made regarding the existence of one or two payers.
The existence of more than one payer is determined by the separate legal personality of each entity. In the scope of Public Administrations, a distinction must be made between the General State Administration, the Autonomous Communities, the Local Administration, and entities with their own legal personality. When income originates from the General State Administration, it is considered a single payer and the 22,000 euro threshold for non-declaration applies, provided there are no withholdings at a fixed rate.
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