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MEDIUM
FISCAL

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

V0597-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0597-25
Published
1 Apr 2025

Summary

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

In 6 key points

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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