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V0056-14 ·15 January 2014 ·consulta-vinculante Medium impact
Tax

The threshold for the obligation to file an IRPF tax return remains at €22,000 in cases of business succession

A query was raised regarding whether the succession of a sole trader by a company constitutes the existence of two different payers for the purpose of the IRPF tax return filing threshold. The DGT ruled that, due to subrogation in the business succession, the company maintains the status of the same payer as the previous sole trader.

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2014-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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