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An individual receiving two pensions (one from Clases Pasivas and another from the INSS) inquired whether they have one or two payers to determine their tax filing obligations. The Directorate General for Taxes (DGT) ruled that there are two distinct payers and that the threshold for exemption from filing is €14,000.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF, se pregunta sobre la consideración de existencia de uno o dos pagadores.
Para determinar la existencia de uno o más pagadores en las Administraciones Públicas, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. El INSS y la Administración General del Estado son entidades con personalidad jurídica propia y distinta. Al existir dos pagadores, el límite de la obligación de declarar baja de 22.000 a 14.000 euros, siempre que las rentas del segundo pagador superen los 1.500 euros anuales.
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