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V1510-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Income tax return not mandatory when receiving two Social Security pensions from a single payer

A pensioner enquired whether receiving two different pensions (retirement and widowhood) from the INSS required filing an income tax return. The Directorate General for Taxes (DGT) ruled that, as the INSS is a legal entity with its own legal personality, it acts as a single payer.

In 6 key points

How it affects those involved

This ruling clarifies that multiple benefits paid by the same administrative body are treated as coming from a single source for income tax purposes, potentially simplifying tax obligations for pensioners receiving multiple benefits from the INSS.

Lifecycle

2023-06-02PublishedPublished 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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