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V2522-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

Dos empresas de un mismo grupo se consideran pagadores distintos, salvo en casos de subrogación empresarial

Se consulta si un trabajador dado de alta en dos empresas de un mismo grupo tiene dos pagadores. La DGT responde que son pagadores distintos, excepto si la duplicidad deriva de una subrogación de empresa.

Lifecycle

2022-12-07PublishedPublished 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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