Skip to content
V1650-18 ·12 June 2018 ·consulta-vinculante Medium impact
Tax

The existence of multiple payers is not considered if there is subrogation in the ownership of a Registry

An employee of a Land Registry asks whether a change in the ownership of the Registry during the year implies having two payers for the purposes of the IRPF filing threshold. The DGT responds that, due to the subrogation of employment relationships, the new owner maintains the status of the same payer as the previous one.

In 6 key points

Lifecycle

2018-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact