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MEDIUM
FISCAL

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

V1166-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1166-25
Published
1 Jul 2025

Summary

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

Lifecycle

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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