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V1439-19 ·14 June 2019 ·consulta-vinculante Medium impact
FISCAL

Company paying social security benefits via delegated payment is deemed a payer

A taxpayer asked whether paying wages and disability benefits through delegated payment meant having two payers. The DGT states that since it is not a simple payment mediation, the company acts as payer for both items.

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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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