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V1483-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Company subrogation does not imply multiple payers for IRPF filing threshold purposes

A query was raised regarding whether an individual with three payers must file an income tax return following a company subrogation. The Directorate General for Taxes (DGT) ruled that the transferee company maintains the status of the same payer as the transferor; therefore, they are not counted as separate payers for the purpose of determining the obligation to file a tax return.

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2021-05-19PublishedPublished 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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