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The consultant asks whether income in kind from a company and a pension plan withdrawal count as one or two payers for the declaration threshold. The DGT states they are two separate payers, and the exemption threshold falls from 22,000 to 14,000 euros if the combined amount of the second payers exceeds 1,500 euros.
Cuestión planteada Si los rendimientos del trabajo son considerados obtenidos por un solo pagador o por dos pagadores a efectos del límite de la obligación de declarar en el Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo. Para determinar si existe uno o más pagadores, se debe acudir a la personalidad jurídica de la entidad que realiza el pago. En el caso de administraciones públicas, se distingue entre la Administración General del Estado, las Comunidades Autónomas, la Administración Local y organismos con personalidad jurídica propia. Si los rendimientos provienen de dos entidades distintas, el límite para no declarar baja de 22.000 a 14.000 euros, salvo que la suma de los segundos pagadores no supere los 1.500 euros anuales.
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