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V1852-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

Business subrogation may prevent the existence of two companies from being considered as having more than one payer

A query is made as to whether a change of company through labor subrogation implies having two payers for the purpose of the threshold for the obligation to file an IRPF tax return. The DGT indicates that, if the subrogation is mandatory due to business succession or a collective agreement, the new company maintains the status of the same payer.

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2023-06-27PublishedPublished 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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