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A worker inquired whether the business subrogation of their security contract implies having two payers regarding the threshold for mandatory income tax filing. The DGT ruled that, due to the subrogation, the new employer maintains the status of the same employer, and therefore two payers are not counted.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF-2018, pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.
En supuestos de subrogación empresarial, el cesionario mantiene la condición de mismo empleador para determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador de rendimientos del trabajo. El límite para la obligación de declarar se mantiene en 22.000 euros anuales.
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