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V0337-18 8 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply multiple payers for IRPF filing limits

A query was raised regarding whether a worker undergoing business subrogation at their workplace has one or two payers for determining their IRPF filing obligations. The DGT ruled that, due to the subrogation of rights and obligations, 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 2017 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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