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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired whether, following a business transfer, they are required to file an IRPF tax return due to having two payers. The DGT ruled that the transferee company maintains the status of the same payer.
This clarification provides legal certainty for employees undergoing business transfers, confirming that such transitions do not trigger the obligation to file an income tax return based on the number of payers.
The tax team reviews your specific situation.
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