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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 51 results.
Enterprise subrogation does not create two payers for tax declaration purposes
V5309-26
Corporate subrogation does not imply multiple payers for tax declaration obligation
V5267-26
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
Subrogation does not create multiple payers
V0685-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
No two payers status applies if duplication results from a business transfer
V1751-24
Business subrogation does not constitute multiple payers for IRPF filing limits
V1499-24
No two payers to be considered if duplication arises from business subrogation
V1249-24
Income tax return not required if employment income is below €22,000 in cases of business subrogation
V1135-24
Company subrogation through transfer of ownership does not imply the existence of two IRPF payers
V0979-24
Working at different SERMAS centres counts as a single payer for IRPF declaration limits
V3083-23
Business subrogation does not constitute the existence of multiple payers
V2651-23
Business subrogation may prevent the existence of two companies from being considered as having more than one payer
V1852-23
Business transfers may prevent two companies from being treated as multiple payers
V1452-23
Business subrogation prevents the existence of two paying entities from generating the obligation to file a tax return
V1453-23
Business succession does not imply the existence of more than one payer for the obligation to file an IRPF tax return
V2034-22
Business transfer does not result in multiple payers for Income Tax filing limits
V1933-22
The existence of more than one payer is not considered in the event of business subrogation
V1721-22
Business subrogation does not imply multiple payers for IRPF declaration limits
V1645-22
Business subrogation does not imply multiple payers for IRPF filing thresholds
V1230-22
Business succession by subrogation does not imply the existence of more than one payer for Personal Income Tax (IRPF)
V0967-22
V0956-22
SERMAS is considered a single payer despite payments being managed by different healthcare centres
V0628-22
Business transfer does not result in multiple payers for IRPF filing thresholds
V2108-21
Company subrogation does not result in multiple payers for income tax filing thresholds
V2014-21
Transfer of business ownership does not result in two payers for Income Tax filing thresholds
V1657-21
Business succession does not mean multiple payers for IRPF declaration limits
V1673-21
Company subrogation does not imply multiple payers for IRPF filing threshold purposes
V1483-21
Business transfer does not result in two payers for income tax filing threshold purposes
V1172-21
Business subrogation does not result in two payers for IRPF filing threshold purposes
V1173-21
New employer must consider previous year's bonus when calculating IRPF withholding in cases of business succession
V0131-21
Business subrogation allows maintaining the €22,000 threshold for IRPF tax return exemption
V2759-20
Business subrogation does not imply two payers for the purpose of the tax filing threshold
V1822-20
Business subrogation does not imply the existence of two payers for the IRPF filing threshold
V1739-20
Business subrogation does not imply two separate payers for the threshold to file a tax return
V1632-20
Business succession via merger does not result in two payers for IRPF filing thresholds
V1634-20
No duplication of payers if corporate restructuring constitutes a business succession
V1427-20
Business succession does not imply two separate payers for income tax filing thresholds
V1267-20
Business subrogation does not result in two payers for IRPF filing limits
V1049-20
Business succession does not imply multiple payers for the obligation to file tax returns
V0717-20
Taxpayers may deduct withholding amounts if the transferee company applied a lower rate due to fault of the withholding agent
V0635-20
Status of single payer for Income Tax (IRPF) withholdings maintained in cases of business succession
V3415-19
Business succession does not imply two payers for IRPF declaration
V3189-19
The existence of multiple payers is not considered if there is subrogation in the ownership of a Registry
V1650-18
In a business succession, the new employer retains the status of the same payer for Income Tax
V4662-16
Business succession does not imply multiple payers for income tax filing thresholds
V2292-16
The €22,000 threshold for mandatory Income Tax filing remains unchanged in cases of staff subrogation
V1008-16
Rentals from same landlord and property can be grouped in Model 210
V0109-16
Transferee company retains 'same payer' status for determining Income Tax (IRPF) withholding rates
V2657-15
The threshold for the obligation to file an IRPF tax return remains at €22,000 in cases of business succession
V0056-14
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