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V2455-14 ·18 September 2014 ·consulta-vinculante Medium impact
Tax

The existence of multiple payers is determined by the legal personality of the entity

A civil servant inquired whether receiving income from both her public law entity and MUFACE constitutes having more than one payer. The DGT ruled that, as both possess their own legal personality, there are two separate payers.

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2014-09-18PublishedPublished 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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