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The inquirer asks whether receiving both a Social Security pension and a Clases Pasivas pension results in having two separate payers for Income Tax (IRPF). The Directorate-General for Taxes (DGT) responds that, as long as the INSS has not fully assumed the management of Clases Pasivas, two distinct payers exist.
Cuestión planteada Consideración de la existencia de dos pagadores distintos a los efectos de la obligación de presentar la declaración del IRPF.
Para determinar la existencia de uno o más pagadores en la Administración Pública, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. Mientras no se produzca la total asunción de la gestión del Régimen de Clases Pasivas del Estado por el Instituto Nacional de la Seguridad Social, se mantienen dos pagadores: el INSS (por la pensión de la Seguridad Social) y la Administración General del Estado (por la pensión de Clases Pasivas). Esto implica que el límite para no declarar baja de 22.000 a 14.000 euros si las cantidades del segundo pagador superan los 1.500 euros anuales.
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