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A query was raised regarding whether a worker subrogated from one company to another within the same group has two separate payers for Personal Income Tax (IRPF). The Directorate-General for Tax Administration (DGT) ruled that, where a business succession occurs, the transferee company maintains the status of the same payer.
Cuestión planteada A efectos de la obligación de declarar por el IRPF-2023, se pregunta, se pregunta sobre la existencia de uno o dos pagadores "Si a un trabajador su empresa decide subrogarlo de una empresa a otra (empresas del mismo grupo) en el transcurso del ejercicio 2023 sin cambiar las condiciones laborales y sin discontinuidad laboral".
Si se produce una sucesión de empresa según el artículo 44.1 del Estatuto de los Trabajadores, la sociedad cesionaria mantiene la condición de mismo pagador. 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 solidaria por las obligaciones tributarias se extiende al sucesor en la titularidad de la explotación.
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