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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.
Cuestión planteada Existencia de uno o dos pagadores.
Para determinar la existencia de varios pagadores en la Administración Pública, se debe acudir a la personalidad jurídica del órgano o entidad pagadora. El SERMAS es un ente de Derecho Público con personalidad jurídica propia, distinto de la Administración de la Comunidad de Madrid a través de su Dirección General de Función Pública. Por tanto, se consideran dos pagadores.
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