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V1110-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

No more than one payer in corporate succession for IRPF declaration

A cleaning worker asks whether, after a 2024 corporate succession, they must declare IRPF due to having two payers. The DGT responds that, due to succession, the new business owner retains the status of the same employer and there is only one payer.

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2025-06-25PublishedPublished 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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