Skip to content
V4662-16 ·3 November 2016 ·consulta-vinculante Medium impact
Tax

In a business succession, the new employer retains the status of the same payer for Income Tax

A query was raised regarding whether transferring a worker from one company to another within the same corporate group constitutes having more than one payer. The DGT has determined that, due to the business succession, the new employer is considered the same payer.

In 6 key points

Lifecycle

2016-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact