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V2651-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Business subrogation does not constitute the existence of multiple payers

An employee inquired whether a change of employer due to business subrogation implies having two payers for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, due to the succession of the business, the new company retains the status of the same payer.

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2023-09-29PublishedPublished 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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