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V0597-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Succession of enterprise by absorption does not create two payers for IRPF declaration limits

The DGT responds that, in a merger by absorption involving the assignment of employees, the acquiring company retains the status of the same payer.

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2025-04-01PublishedPublished 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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