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A cleaning worker asks whether, following a business succession due to a change in contractor, they have one or two payers for determining their obligation to file an Income Tax return. The DGT rules that the new employer maintains the status of the same employer, meaning the threshold for not being required to file remains €22,000.
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 a efectos de la determinación del tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador para el límite de la obligación de declarar por rendimientos del trabajo. El límite aplicable es el de 22.000 euros anuales.
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