Skip to content
Back to index
V2366-20 10 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The €22,000 threshold for declaring pensions from a single payer remains unchanged

A person receiving two pensions from the INSS inquired whether this constitutes having more than one payer for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, as the INSS is an entity with its own legal personality, it is considered a single payer.

The question raised

For the purposes of determining the obligation to file an IRPF tax return, an inquiry is made regarding whether one or two payers exist.

The DGT's ruling

To determine whether multiple payers exist within the scope of Public Administrations, the legal personality of the paying body or entity must be considered. In this case, income from work derived from two INSS pensions is considered to come from a single payer, as this is an entity with its own legal personality. Therefore, the threshold for the obligation to file a tax return is 22,000 euros per year.

Book your free first meeting