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A taxpayer inquired whether receiving two widow's pensions from the INSS under different contribution schemes constitutes having multiple payers. The Directorate-General for Taxes (DGT) clarified that, as the INSS is a legal entity with its own legal personality, it is considered a single payer.
This clarification provides certainty for pensioners receiving multiple widow's pensions from the same institution, confirming they are treated as a single source of income for tax filing purposes.
The tax team reviews your specific situation.
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