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A person receiving two pensions from the INSS inquired whether this constitutes having more than one payer for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, as the INSS is an entity with its own legal personality, it is considered a single payer.
This ruling provides legal certainty for pensioners receiving multiple benefits from the same social security body, confirming they do not need to file a tax return based on the multiple-payer threshold if the source is the INSS.
The tax team reviews your specific situation.
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