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V1228-20 4 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax return required if receiving two pensions from different payers exceeding €14,000

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.

The question raised

For the purposes of determining the obligation to file the Personal Income Tax (IRPF) return, an inquiry is made regarding whether one or two payers exist.

The DGT's ruling

To determine the existence of one or more payers within the Public Administrations, the legal personality of the paying body or entity must be considered. The INSS and the General State Administration are entities with their own distinct legal personality. As there are two payers, the limit for the obligation to report a cessation of duty changes from 22,000 to 14,000 euros, provided that the income from the second payer exceeds 1,500 euros annually.

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