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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Succession of business by subrogation does not imply multiple payers for IRPF
V2187-25
El tipo de retención sobre rendimientos del trabajo en el régimen especial es del 24%, salvo que superen los 600.000 euros
V1971-25
El tipo de retención puede incrementarse tras una nueva contratación debido a la obligación de regularizarlo por ingresos acumulados
V1865-25
Claiming two INSS pensions deemed one payer for tax declaration
V1461-25
Two distinct payers identified for SERMAS and Madrid's Public Function Directorate
V1322-25
In a corporate succession, the absorbing entity retains same-payer status for IRPF
V1166-25
Retentions not carried out by payer imputed to the period of rental imputation
V1177-25
TGSS and INSS are considered separate payers due to their legal personality
V1132-25
Obligation to file an IRPF tax return when income from employment is received from more than one payer and the limits of art. 96 LIRPF are exceeded
V1114-25
El límite para no declarar el IRPF puede reducirse a 15.876 euros si se perciben rendimientos del trabajo de más de un pagador
V1120-25
No more than one payer in corporate succession for IRPF declaration
V1110-25
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
Subrogation does not create multiple payers
V0685-25
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
Second employer not required to withhold IRPF if payments below threshold
V0498-25
Obligation to declare Personal Income Tax on pension plan benefits according to the limits of Article 96 of the LIRPF
V0123-25
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