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V0597-25 1 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sucesión de empresa

Succession of enterprise by absorption does not create two payers for IRPF declaration limits

The DGT responds that, in a merger by absorption involving the assignment of employees, the acquiring company retains the status of the same payer.

The question raised

Inquiry is made regarding the existence of one or two payers for the purpose of determining the obligation to file the IRPF-2024 tax return.

The DGT's ruling

Merger by absorption constitutes a succession of business in which the acquiring company subrogates into the labor rights and obligations. Due to this subrogation, the duality of employers does not result in the existence of more than one payer for the purpose of determining the threshold for the obligation to file a tax return. Therefore, the limit of 22,000 euros per year provided for in Article 96.2.a) of the Personal Income Tax Law is maintained.

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