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V0956-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply multiple payers for IRPF declaration limits

A worker inquired whether, following a business subrogation, they must file an IRPF tax return due to having two payers. The DGT ruled that the transferee company maintains the status of the same payer.

The question raised

Existence of one or two payers, for the purpose of determining the obligation to file the IRPF-2021 tax return, in relation to the employment income received from the transferor company and the transferee company.

The DGT's ruling

In the event of business succession, the transferee company maintains the status of the same payer for the purpose of determining the withholding rate and the limits of the obligation to file a tax return. Therefore, the existence of more than one payer does not occur by virtue of becoming part of the new employer's workforce. The threshold for being exempt from the obligation to file remains at 22,000 euros per annum.

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