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A taxpayer asked whether the company paying their salary and disability benefit (as delegated payment from INSS) counts as two separate payers. The DGT states that since it is not a simple payment mediation, the company is the sole payer.
Cuestión planteada Existencia de uno o dos pagadores a efectos de determinar la obligación de presentar la declaración del IRPF-2018.
La empresa que satisface al personal prestaciones por cuenta de la Seguridad Social no realiza una simple mediación de pago, sino que tiene la consideración de pagadora. Por tanto, el abono de la prestación por incapacidad temporal por parte de la empresa constituye un rendimiento satisfecho por un único pagador. Al ser un solo pagador, el límite para la exención de declarar es de 22.000 euros anuales.
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