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A taxpayer has enquired whether temporary disability benefits paid by an insurance mutual and unemployment benefits paid by the SEPE constitute one or two separate payers. The Directorate General for Taxes (DGT) has ruled that they are two distinct payers, as each possesses its own legal personality.
Cuestión planteada Existencia de uno o dos pagadores en 2022 a los efectos de determinar su obligación de declarar por el IRPF.
La mutua de accidentes y el Servicio Público de Empleo Estatal son dos pagadores distintos porque cada uno es una persona jurídica independiente. El límite para la obligación de declarar dependerá de los importes percibidos: si el segundo pagador supera los 1.500 euros, el límite de ingresos para no declarar es de 14.000 euros; si no los supera, el límite es de 22.000 euros.
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