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V1173-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Business subrogation does not result in two payers for IRPF filing threshold purposes

A worker inquired whether, following a business subrogation, they would be considered to have two payers for the purpose of determining the obligation to file an income tax return. The DGT ruled that, due to the succession of the business, the new entity retains the status of the same payer.

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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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