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V1453-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

Business subrogation prevents the existence of two paying entities from generating the obligation to file a tax return

A worker asks whether she has two payers after changing dealerships within a public body. The DGT responds that if the change is due to mandatory subrogation, 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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