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V0490-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Companies must calculate their own IRPF withholding if an employee has two payers

A query was raised regarding whether a worker shared between two companies within the same group is considered to have one or multiple payers. The DGT has determined that there are two distinct payers, and each must calculate withholding based solely on the income it pays.

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2023-03-02PublishedPublished 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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