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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 se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En el caso de las prestaciones de la Seguridad Social, el Instituto Nacional de la Seguridad Social es una entidad con personalidad jurídica propia que satisface los pagos. Por tanto, aunque se perciban distintas pensiones, se trata de un único pagador.
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