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La consultante pregunta si la TGSS y el INSS cuentan como un solo pagador o dos para determinar su obligación de declarar el IRPF. La DGT responde que, al ser organismos con personalidad jurídica propia, constituyen dos pagadores distintos.
A efectos de la determinación de la obligación de presentar la declaración del IRPF-2024, se pregunta sobre la existencia de uno o dos pagadores.
Para determinar la existencia de uno o más pagadores se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En el caso de las Administraciones Públicas, se distingue entre la Administración General del Estado, las Comunidades Autónomas, la Administración Local y las entidades con personalidad jurídica propia vinculadas a ellas. Al tener la TGSS y el INSS personalidad jurídica propia cada uno, se comportan como dos pagadores distintos para los rendimientos del trabajo.
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