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A taxpayer inquired whether receiving two widow's pensions from the INSS under different contribution schemes constitutes having multiple payers. The Directorate-General for Taxes (DGT) clarified that, as the INSS is a legal entity with its own legal personality, it is considered a single payer.
Cuestión planteada A efectos de la obligación de presentar la declaración del IRPF-2020, se pregunta sobre la consideración de existencia de un único pagador de 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. El INSS es una entidad con personalidad jurídica propia, por lo que las pensiones que de él procedan se consideran de un único pagador. Si la suma de dichas pensiones no supera los 22.000 euros anuales, no existe obligación de presentar la declaración.
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