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V2197-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

Accident insurance mutuals and the State Public Employment Service are considered two separate payers

A taxpayer has enquired whether temporary disability benefits paid by an insurance mutual and unemployment benefits paid by the SEPE constitute one or two separate payers. The Directorate General for Taxes (DGT) has ruled that they are two distinct payers, as each possesses its own legal personality.

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2022-10-21PublishedPublished 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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