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V0628-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

SERMAS is considered a single payer despite payments being managed by different healthcare centres

A query was raised regarding whether working in several SERMAS hospitals implies having more than one payer for Income Tax (IRPF) purposes. The DGT has determined that, as SERMAS possesses its own legal personality, the hospitals act as administrative units of a single payer.

In 6 key points

How it affects those involved

This ruling clarifies that employees working across multiple facilities within the same health service are subject to a single payer for tax withholding purposes, simplifying the tax reporting process for such workers.

Lifecycle

2022-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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