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V1739-20 ·2 June 2020 ·consulta-vinculante Medium impact
Tax

Business subrogation does not imply the existence of two payers for the IRPF filing threshold

A query is made as to whether business subrogation entails having two payers for the purpose of determining the obligation to file an IRPF tax return. The DGT responds that the transferee company maintains the status of the same payer for determining the withholding rate and the filing threshold.

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2020-06-02PublishedPublished 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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