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The consultant asks whether TGSS and INSS count as a single payer for IRPF declaration obligations. The DGT responds that, as both are legal entities, they constitute two separate payers.
For the purposes of determining the obligation to file the IRPF-2024 tax return, an inquiry is made regarding the existence of one or two payers.
To determine the existence of one or more payers, one must refer to the legal personality of the paying body or entity. In the case of Public Administrations, a distinction is made between the General State Administration, the Autonomous Communities, the Local Administration, and the entities with their own legal personality linked to them. As the TGSS and the INSS each possess their own legal personality, they behave as two distinct payers for income from employment.
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