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V1721-22 ·18 July 2022 ·consulta-vinculante Medium impact
Tax

The existence of more than one payer is not considered in the event of business subrogation

A worker who changes companies within the same group due to contractual subrogation asks whether they must file an IRPF tax return due to having two payers. The DGT responds that the transferee company maintains the status of the same payer.

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2022-07-18PublishedPublished 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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