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V1049-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Business subrogation does not result in two payers for IRPF filing limits

A query was raised regarding whether a worker subrogated to a new company has two payers for the purpose of determining their IRPF filing obligation. The DGT ruled that the transferee company maintains the status of the same payer.

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2020-04-24PublishedPublished 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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