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A pensioner enquired whether receiving two different pensions (retirement and widowhood) from the INSS required filing an income tax return. The Directorate General for Taxes (DGT) ruled that, as the INSS is a legal entity with its own legal personality, it acts as a single payer.
Cuestión planteada Existencia de uno o más pagadores, a los efectos de determinar la obligación de declarar respecto a las referidas pensiones.
Para determinar si existe uno o más pagadores en las Administraciones Públicas, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. El INSS es una entidad con personalidad jurídica propia que satisface las pensiones, por lo que constituye un único pagador. Si los rendimientos del trabajo de un único pagador no exceden los 22.000 euros anuales, no existe obligación de declarar.
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