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MEDIUM
FISCAL

Subrogation does not create multiple payers

V0685-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0685-25
Published
15 Apr 2025

Summary

A worker asks whether she must declare income from three different companies through successive subrogations. The DGT responds that, under corporate subrogation, the new company retains the status of the same payer.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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