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V3189-19 ·18 November 2019 ·consulta-vinculante Medium impact
FISCAL

Business succession does not imply two payers for IRPF declaration

A worker asks whether transferring their economic unit to a subsidiary implies having two payers for their IRPF declaration. The DGT responds that the receiving company retains the status of a single payer.

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2019-11-18PublishedPublished 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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