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A taxpayer inquired whether receiving pensions from both Social Security and Clases Pasivas constitutes one or two payers for the IRPF tax return threshold. The DGT ruled that as long as the INSS has not fully assumed the management of Clases Pasivas, there are two distinct payers.
Question raised: Taking into account the regulatory modifications introduced in 2020 regarding the management of the Passive Classes Regime, a question is asked, for the purposes of the obligation to file the 2020 Personal Income Tax return, regarding the existence of one or two payers in the event that the same taxpayer receives both Social Security and Passive Classes pensions.
As long as the total assumption of the management of the State Passive Classes Regime by the National Social Security Institute has not occurred, the existence of two payers is maintained: the INSS for the Social Security pension and the General State Administration for the Passive Classes pension. This implies that the threshold for not filing a tax return is 14,000 euros if the income from the second payer exceeds 1,500 euros annually.
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