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A worker transfers from one company to another due to business succession (Art. 44 ET). The query concerns whether the new employer must include the bonus received at the previous company when calculating the IRPF withholding rate in January 2021.
Cuestión planteada Si la nueva empresa donde trabaja dicho empleado, debe tener en cuenta el bonus que éste cobró en marzo de 2020, a efectos del cálculo del tipo de retención de IRPF a aplicar en nómina del mes de enero de 2021.
En caso de sucesión de empresa, la empresa cesionaria mantiene la condición de mismo pagador. Para calcular el tipo de retención inicial, se debe tener en cuenta la cuantía total de las retribuciones, incluyendo las variables previsibles, que como mínimo serán las obtenidas en el año anterior. Si el pagador sabe que no habrá retribución variable en el año anterior, podría no incluirla, pero esto debe valorarse según las circunstancias objetivas. Si las retribuciones varían durante el año, se deberá proceder a la regularización del tipo de retención.
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