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A query was raised regarding whether receiving subsidies and accident insurance compensation implies having two payers of employment income. The Directorate General for Taxes (DGT) ruled that subsidies are capital gains rather than employment income, and therefore do not count as a second payer.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF, se pregunta sobre la existencia de dos pagadores de rendimientos del trabajo cuando se perciben subvenciones de la Comunidad de Madrid por instalar ascensores y por el Plan Renove de instalación de contadores eléctricos, así como cuando se percibe una indemnización de un seguro de accidentes.
Las subvenciones recibidas tienen la calificación tributaria de ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. Al no ser rendimientos del trabajo, la entidad que las concede no se considera un segundo pagador para aplicar el límite de 12.000 euros del artículo 96.3 de la LIRPF. Respecto a las indemnizaciones de seguros, solo habría un segundo pagador si la indemnización se califica como rendimiento del trabajo no exento y proviene de una entidad con personalidad jurídica propia distinta al primer pagador.
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