Receiving two INSS pensions: a single payer for Personal Income Tax (IRPF)

Determining whether a taxpayer has one or several payers is a decisive factor in establishing the obligation to file an income tax return. A recent binding ruling from the Dirección General de Tributos (DGT) has clarified the situation of pensioners receiving more than one Social Security benefit.

What the DGT has ruled

The question raised focused on whether receiving two different pensions from the Instituto Nacional de la Seguridad Social (INSS) implied the existence of multiple payers for Personal Income Tax (IRPF) purposes. The DGT has ruled that, to determine the existence of one or more payers, attention must be paid to the legal personality of the body or entity making the payment.

In this sense, the Administration has pointed out that:

• The INSS is an entity with its own legal personality that satisfies the benefits.
• As it is a single legal entity, receiving two different pensions from this organization is considered to come from a single payer.

This criterion is based on current regulations, specifically Law 35/2006 on IRPF and RD 2583/1996.

What this means for you

This criterion has a direct impact on pensioners receiving more than one Social Security benefit. Typically, the obligation to file a return arises when certain income limits from multiple payers are exceeded. Since the INSS is considered a single payer, even if the beneficiary receives two or more pensions from this organization, the calculation to determine the obligation to file a return will be carried out as if they came from a single source.

What you should do

It is necessary for taxpayers in this situation to verify their tax status to confirm whether, after summing all their INSS pensions, they must file an income tax return. Since the obligation depends on the total amounts received, it is recommended to assess each particular case to ensure compliance with tax obligations according to IRPF regulations.