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A query was raised regarding whether a departmental change within the same corporate group results in having two separate payers for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that if there is a business succession, the new company maintains the status of the same payer.
This ruling provides legal certainty for employees undergoing corporate restructuring, ensuring that business successions do not trigger multiple tax payer identities for income tax purposes.
The tax team reviews your specific situation.
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