Skip to content
V0717-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Business succession does not imply multiple payers for the obligation to file tax returns

A query was raised regarding whether a corporate restructuring involving the succession of a productive unit results in the existence of two separate payers for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the transferee company maintains the status of the same payer.

In 6 key points

Lifecycle

2020-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact