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V0174-16 19 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply two payers for the income tax filing threshold

A query was raised regarding whether a worker subject to business subrogation has one or two payers for determining their obligation to file an income tax return. The DGT ruled that, in cases of subrogation, the new employer maintains the status of the same employer, and the existence of more than one payer is not considered.

The question raised

For the purpose of determining the obligation to file a tax return for the 2015 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.

The DGT's ruling

In cases of business subrogation, the transferee maintains the status of the same employer for the determination of the applicable withholding rate. Therefore, there is no existence of more than one payer for the purposes of the obligation to file a tax return. The threshold for not being required to file a tax return shall be 22,000 euros per annum for income from employment.

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