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V1933-22 ·12 September 2022 ·consulta-vinculante Medium impact
Tax

Business transfer does not result in multiple payers for Income Tax filing limits

A query was raised regarding whether a worker undergoing a business transfer is considered to have more than one payer for the purpose of determining Income Tax (IRPF) filing obligations. The Directorate General for Taxes (DGT) ruled that, due to the business succession, the transferee company maintains the status of the same payer.

In 6 key points

How it affects those involved

This ruling provides legal certainty for employees undergoing business transfers, confirming that such transitions do not trigger the requirement to file an Income Tax return based on the 'multiple payers' rule.

Lifecycle

2022-09-12PublishedPublished 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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