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The inquirer received unemployment benefits from the SPEE and a retirement pension from the Social Security, asking whether they have one or two payers. The DGT ruled that, as each entity possesses its own legal personality, there are two distinct payers.
Cuestión planteada A efectos de la determinación de la obligación de declarar se pregunta sobre la existencia de uno o dos pagadores.
La existencia de uno o más pagadores se determina por la personalidad jurídica del órgano o entidad pagadora. En el caso de las Administraciones Públicas, se distingue entre la Administración General del Estado, las Comunidades Autónomas, las entidades locales y los organismos con personalidad jurídica propia. Al ser el SPEE y el Instituto Nacional de la Seguridad Social entidades con personalidad jurídica propia, se consideran dos pagadores. Por tanto, el límite para no estar obligado a declarar baja de 22.000 a 12.000 euros anuales si las cantidades del segundo y restantes pagadores superan los 1.500 euros.
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