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

V2187-25

Prepared and reviewed by the BMC editorial team · Methodology

Technical details

Type

consulta-vinculante (what is this?)

Identifier

V2187-25

Published

17 Nov 2025

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

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

2025-11-17PublishedPublished in the BOE

Official text Based on BOE data (boe.es). Information, not advice.