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The inquirer asks whether they must declare Personal Income Tax (IRPF) upon receiving two pensions (Social Security and Passive Classes) that exceed 12,000 euros annually. The DGT determines that, as these are entities with distinct legal personalities, there are two payers and the 12,000 euro limit applies.
Question posed: Existence of one or more payers for the purpose of determining the obligation to declare regarding the aforementioned pensions.
When income from employment is received from more than one payer, the threshold for non-declaration is 12,000 euros annually, unless the sum of the second and subsequent payers does not exceed 1,500 euros. In the case of Public Administrations, the legal personality of each body or entity must be distinguished to determine whether there is one or several payers. As the INSS and the General State Administration are entities with their own legal personality, they are considered two distinct payers.
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