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V0131-21 ·29 January 2021 ·consulta-vinculante Medium impact
Tax

New employer must consider previous year's bonus when calculating IRPF withholding in cases of business succession

A worker transfers from one company to another due to business succession (Art. 44 ET). The query concerns whether the new employer must include the bonus received at the previous company when calculating the IRPF withholding rate in January 2021.

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2021-01-29PublishedPublished 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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