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FISCAL

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

V1132-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1132-25
Published
27 Jun 2025

Summary

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

Lifecycle

2025-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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