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V1322-25 ·15 July 2025 ·consulta-vinculante Medium impact
Tax

Two distinct payers identified for SERMAS and Madrid's Public Function Directorate

A SERMAS employee who also teaches for Madrid's Public Function Directorate asks whether he has one or two payers. The DGT confirms two payers due to the separate legal personality of each entity.

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2025-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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