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V1461-25 ·5 August 2025 ·consulta-vinculante Medium impact
Tax

Claiming two INSS pensions deemed one payer for tax declaration

A pensioner asks whether receiving both a retirement and a widow's pension from INSS means having more than one payer. The DGT states that since INSS is a legal entity with independent personality, it constitutes a single payer.

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2025-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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