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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 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
La exención de la indemnización por despido se calcula según los años de servicio efectivos, salvo sucesión de empresa
V1560-26
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
Succession of enterprise by absorption does not create two payers for IRPF declaration limits
V0597-25
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
No se considera la existencia de más de un pagador si hay una subrogación empresarial
V2651-23
Business subrogation may prevent the existence of two companies from being considered as having more than one payer
V1852-23
Business subrogation prevents the existence of two paying entities from generating the obligation to file a tax return
V1453-23
Dos empresas de un mismo grupo se consideran pagadores distintos, salvo en casos de subrogación empresarial
V2522-22
Business succession does not imply the existence of more than one payer for the obligation to file an IRPF tax return
V2034-22
La subrogación empresarial no supone la existencia de más de un pagador para el límite de declaración de IRPF
V1933-22
The existence of more than one payer is not considered in the event of business subrogation
V1721-22
La subrogación de empresa no implica la existencia de más de un pagador para el límite de declaración del IRPF
V1645-22
La subrogación empresarial no implica la existencia de más de un pagador para el límite de declaración del IRPF
V1230-22
V0956-22
La sucesión de empresa por subrogación no implica la existencia de más de un pagador para el IRPF
V0967-22
Business succession does not imply two payers for IRPF declaration
V3189-19
Dismissal compensation has a tax-exempt threshold and a maximum of 180,000 euros
V2502-17
Compensation for unfair dismissal is exempt within the limits of the Workers' Statute and subject to a cap of 180,000 euros
V1514-15
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