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A query was raised regarding whether a worker shared between two companies within the same group is considered to have one or multiple payers. The DGT has determined that there are two distinct payers, and each must calculate withholding based solely on the income it pays.
Cuestión planteada A efectos del cálculo de retenciones sobre rendimientos del trabajo, se pregunta sobre la existencia de uno o más pagadores respecto a dicho trabajador.
Al existir dos personas jurídicas que satisfacen rendimientos al empleado, se consideran dos pagadores distintos. Cada pagador debe determinar la retención aplicable en función de los rendimientos que satisfaga por separado, siguiendo el procedimiento general del Reglamento del Impuesto. El trabajador puede solicitar por escrito a sus pagadores la aplicación de tipos de retención superiores.
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