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V1438-19 ·14 June 2019 ·consulta-vinculante Medium impact
Tax

The employer deemed responsible for social security payments is considered the payer of earnings

The consultant asks whether the company is a single payer when receiving income from employment and from temporary disability benefits paid by the company as delegated payment on behalf of INSS. The DGT responds that the company acts as payer for both amounts.

In 6 key points

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2019-06-14PublishedPublished 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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