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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, los rendimientos del trabajo y las prestaciones por incapacidad temporal abonadas por la empresa se consideran de un único pagador. Al existir un solo pagador, el límite para la obligación de declarar es de 22.000 euros anuales.
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