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A pensioner asks whether receiving a retirement and a widow's pension from INSS means having two payers for the IRPF declaration limit. The DGT states that, since INSS is a legally independent entity, it counts as a single payer.
Cuestión planteada Existencia de uno o dos pagadores, a los efectos de determinar la obligación de declarar respecto a las referidas pensiones.
Para determinar la existencia de uno o más pagadores en el ámbito de las Administraciones Públicas, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En este caso, el Instituto Nacional de la Seguridad Social es una entidad con personalidad jurídica propia que satisface ambas prestaciones. Por tanto, se considera un único pagador a efectos de aplicar los límites de la obligación de declarar.
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