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A taxpayer inquired whether receiving both a Social Security pension and a Clases Pasivas pension constitutes having two payers for Income Tax (IRPF) purposes. The DGT ruled that as long as the INSS has not fully assumed management, two distinct payers exist.
Cuestión planteada Consideración de la existencia de dos pagadores distintos a los efectos de la obligación de presentar la declaración del IRPF.
Para determinar la existencia de uno o más pagadores se debe acudir a la personalidad jurídica del órgano o entidad pagadora. En este caso, el INSS tiene personalidad jurídica propia respecto a la pensión de la Seguridad Social, mientras que la pensión de Clases Pasivas corresponde a la Administración General del Estado. Por tanto, mientras no se produzca la total asunción de la gestión de Clases Pasivas por el INSS, se mantienen dos pagadores.
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