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V1166-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

In a corporate succession, the absorbing entity retains same-payer status for IRPF

A worker asks whether, after their company is absorbed, they should consider two payers when determining their declaration obligation. The DGT responds that the absorbing company retains same-payer status.

In 6 key points

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2025-07-01PublishedPublished 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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