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V2014-21 ·6 July 2021 ·consulta-vinculante Medium impact
Tax

Company subrogation does not result in multiple payers for income tax filing thresholds

An employee inquired whether the subrogation of their employer constitutes having two payers regarding the threshold for the obligation to file an income tax return. The Directorate-General for Taxes (DGT) ruled that the transferee company maintains the status of the same payer.

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2021-07-06PublishedPublished 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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