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V2657-15 ·11 September 2015 ·consulta-vinculante Medium impact
Tax

Transferee company retains 'same payer' status for determining Income Tax (IRPF) withholding rates

A query was raised regarding whether a company that takes over personnel from another must maintain the Income Tax (IRPF) withholding rate applicable to those employees. The Directorate-General for Taxes (DGT) ruled that, in the event of a business succession, the new entity retains the status of the 'same payer' for the purpose of determining the applicable withholding rate.

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2015-09-11PublishedPublished 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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