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V1132-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

TGSS and INSS are considered separate payers due to their legal personality

The consultant asks whether TGSS and INSS count as a single payer for IRPF declaration obligations. The DGT responds that, as both are legal entities, they constitute two separate payers.

In 6 key points

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2025-06-27PublishedPublished 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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