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V0425-18 20 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

In cases of business succession, multiple payers are not considered for the income tax filing threshold

A query was raised regarding whether a worker undergoing business succession at their workplace has one or two payers for the purpose of determining their obligation to file an income tax return (IRPF). The Directorate General for Taxes (DGT) ruled that, due to the succession, the new employer maintains the status of the same employer, and therefore, the existence of more than one payer does not occur.

The question raised

For the purposes of determining the obligation to file a tax return for the 2017 period, the question is raised regarding the existence of one or two payers as a consequence of business subrogation.

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