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A taxpayer asks whether the company that paid them until retirement and the Social Security that pays their pension count as one or two payers. The DGT determines that there are two distinct payers.
Cuestión planteada Existencia de uno o dos pagadores a efectos de determinar la obligación de presentar la declaración del IRPF-2023.
Se identifica la presencia de dos pagadores respecto a los rendimientos del trabajo: la empresa donde se prestó el servicio y el INSS como entidad gestora de la Seguridad Social. Esta dualidad debe tenerse en cuenta para determinar la obligación de presentar la declaración según el artículo 96 de la Ley del IRPF.
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