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V1322-25 15 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores

Two distinct payers identified for SERMAS and Madrid's Public Function Directorate

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.

The question raised

Existence of one or two payers.

The DGT's ruling

To determine the existence of multiple payers within the Public Administration, one must refer to the legal personality of the paying body or entity. SERMAS is a public law entity with its own legal personality, distinct from the Administration of the Community of Madrid through its Directorate General for Public Function. Therefore, two payers are considered to exist.

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