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The consultant asks whether the company is a single payer when receiving income from employment and from temporary disability benefits paid by the company as delegated payment on behalf of INSS. The DGT responds that the company acts as payer for both amounts.
Cuestión planteada Existencia de uno o dos pagadores a efectos de determinar la obligación de presentar la declaración del IRPF-2018.
Cuando una empresa satisface a su personal prestaciones por cuenta de la Seguridad Social, no se considera una simple mediación de pago. Por tanto, la empresa tiene la consideración de pagadora de dichos rendimientos. En este caso, al ser la empresa el único pagador, el límite para no estar obligado a declarar es de 22.000 euros anuales.
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