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The DGT responds that, in a merger by absorption involving the assignment of employees, the acquiring company retains the status of the same payer.
Cuestión planteada Se pregunta sobre la existencia de uno o dos pagadores a efectos de determinar la obligación de declarar por el IRPF-2024.
La fusión por absorción constituye una sucesión de empresa en la que la sociedad cesionaria se subroga en los derechos y obligaciones laborales. Debido a esta subrogación, la duplicidad de empleadores no genera la existencia de más de un pagador a efectos de determinar el límite de la obligación de declarar. Por tanto, se mantiene el límite de 22.000 euros anuales previsto en el artículo 96.2.a) de la Ley del IRPF.
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