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MEDIUM
FISCAL

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

V1322-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1322-25
Published
15 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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

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