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A pensioner enquired whether their pensions would be consolidated under a single payer following the transfer of Clases Pasivas benefits management to the INSS. The DGT ruled that until the management is fully assumed, two distinct payers continue to exist; therefore, both are obliged to apply tax withholdings.
Cuestión planteada Se cuestiona si como consecuencia de lo establecido en las disposiciones adicionales 3ª y 4ª del RD 497/2020 de 28 abril, así como de lo establecido en la disposición adicional 7ª del RD-ley 15/2020, de 21 de abril, en el caso de una pensionista que percibe dos pensiones de dos pagadores distintos (una pensión de jubilación del SOVI pagada por el INSS, y otra de viudedad pagada por la Dirección General de Costes de Personal del Régimen de Clases Pasivas del Estado, habiendo solicitado que se le practiquen retenciones por el procedimiento especial del artículo 89 del RIRPF), el pago de ambas pensiones está sujeta a retención, teniendo en cuenta que de acuerdo con dicha regulación, con efectos 6 de octubre de 2020, ambas pensiones serán pagadas por la misma entidad pagadora, que es el INSS.
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