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A query was raised regarding whether a merger by absorption creates the status of two separate payers for determining the obligation to file an IRPF tax return. The DGT ruled that the absorbing company maintains the status of a single payer for the employees of the absorbed company.
This ruling clarifies that employees involved in a merger by absorption will not be treated as having two separate payers, preventing them from inadvertently exceeding the income threshold that triggers the mandatory filing of an IRPF tax return.
The tax team reviews your specific situation.
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