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V0119-24 15 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores

Pension during the year creates two payers for IRPF

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.

The question raised

Question raised: Existence of one or two payers for the purpose of determining the obligation to file the 2023 Personal Income Tax return.

The DGT's ruling

The presence of two payers regarding employment income is identified: the company where the service was provided and the INSS as the Social Security managing entity. This duality must be taken into account to determine the obligation to file the tax return pursuant to Article 96 of the Personal Income Tax Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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