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A query was raised regarding whether the succession of a company under the Workers' Statute constitutes having more than one payer for IRPF purposes. The DGT ruled that the company taking over the activity retains the status of the same payer.
This ruling clarifies that business succession does not trigger the 'multiple payers' rule for Income Tax (IRPF) thresholds, preventing taxpayers from being forced to file returns solely due to a change in legal entity ownership.
The tax team reviews your specific situation.
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