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V2034-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Business succession does not imply the existence of more than one payer for the obligation to file an IRPF tax return

A query is made as to whether moving from one company to another within the same business group constitutes having more than one payer for IRPF purposes. The DGT responds that, if business succession occurs, the new entity maintains the status of the same payer.

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2022-09-21PublishedPublished 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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