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V1751-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

No two payers status applies if duplication results from a business transfer

A worker asks whether, following a business transfer, they must file an income tax return due to having two different payers. The DGT rules that, as it results from a transfer, the transferee company maintains the status of the same payer.

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2024-07-16PublishedPublished 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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