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V1452-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

Business transfers may prevent two companies from being treated as multiple payers

A worker inquired whether receiving salaries from two different companies in the same year due to a business transfer implies having more than one payer. The DGT ruled that if the duplication results from a business transfer, the new company maintains the status of the same payer.

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2023-05-26PublishedPublished 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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