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V1172-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Business transfer does not result in two payers for income tax filing threshold purposes

A worker inquired whether, following a business transfer, they are considered to have two payers when determining their obligation to file an Income Tax return. The Directorate General for Taxes (DGT) ruled that the transferee company is considered the same payer and that any unduly received income should not be included in the tax return.

In 6 key points

How it affects those involved

This ruling clarifies that business transfers do not trigger the requirement to file an Income Tax return based on having multiple payers, provided the legal continuity of the employer is maintained.

Lifecycle

2021-04-29PublishedPublished 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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