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A taxpayer receiving a retirement pension from the INSS and a widow's pension from the ISM asks whether they have two payers to determine their obligation to file a tax return. The DGT rules that, as both entities possess their own legal personality, they are considered two distinct payers.
Cuestión planteada En relación con las citadas pensiones, se pregunta sobre la consideración de la existencia de dos pagadores a efectos de determinar el límite de la obligación de declarar en relación con los rendimientos del trabajo.
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. En este caso, el INSS y el ISM son entidades con personalidad jurídica propia. Por tanto, si las cantidades percibidas de los pagadores superan los 1.500 euros anuales, el límite de la obligación de declarar por rendimientos del trabajo será de 12.000 euros.
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