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A query was raised regarding whether a worker who changes companies within the same group via subrogation is considered to have more than one payer for the purpose of determining their IRPF filing obligations. The Directorate General for Tax (DGT) ruled that, where business succession occurs, the new entity maintains the status of being the same payer.
Cuestión planteada Se pregunta sobre la existencia de más de un pagador a efectos de determinar la obligación de declarar por el IRPF-2021.
Si se produce una sucesión de empresa en los términos del artículo 44.1 del Estatuto de los Trabajadores, la sociedad cesionaria mantiene la condición de mismo pagador para el IRPF. Esto significa que no se produce la existencia de más de un pagador para determinar el límite de la obligación de declarar por rendimientos del trabajo. La responsabilidad de las retenciones se extiende al sucesor por la titularidad de la explotación.
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