Skip to content
V2187-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Succession of business by subrogation does not imply multiple payers for IRPF

The DGT responds that, in the case of a business succession by subrogation, the new company retains the status of the same payer.

In 6 key points

How it affects those involved

The succession of a business by subrogation within the same group does not create multiple payers for IRPF.

Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact