Skip to content
V1008-16 ·14 March 2016 ·consulta-vinculante Medium impact
Tax

The €22,000 threshold for mandatory Income Tax filing remains unchanged in cases of staff subrogation

A query was raised regarding whether the subrogation of employees to a new company results in more than one payer for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that the transferee company maintains the status of the same payer.

In 6 key points

How it affects those involved

This ruling provides legal certainty for employees undergoing business transfers, confirming that the change in employer does not trigger the obligation to file an Income Tax return if the total income remains below the established threshold.

Lifecycle

2016-03-14PublishedPublished 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