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A pensioner asks whether receiving both a retirement and a widow's pension from INSS means having more than one payer. The DGT states that since INSS is a legal entity with independent personality, it constitutes a single payer.
Question raised: Existence of one or more payers, for the purposes of determining the obligation to file a tax return regarding the aforementioned pensions.
To determine the existence of one or more payers, one must refer to the legal personality of the paying body or entity. In the case of Public Administrations, the National Social Security Institute is an entity with its own legal personality that satisfies benefits. Therefore, the receipt of two different pensions from the INSS is considered to originate from a single payer.
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