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V0682-22 30 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores

Two separate payers apply if Clases Pasivas management has not been fully assumed by the INSS

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.

The question raised

Consideration of the existence of two distinct payers for the purposes of the obligation to file the Personal Income Tax (IRPF) return.

The DGT's ruling

To determine the existence of one or more payers within the Public Administration, the legal personality of the paying body or entity must be considered. As long as the National Social Security Institute does not fully assume the management of the State Passive Classes Regime, two payers are maintained: the INSS (for the Social Security pension) and the General State Administration (for the Passive Classes pension). This implies that the limit to avoid being declared as having filed a tax return changes from 22,000 to 14,000 euros if the amounts from the second payer exceed 1,500 euros annually.

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