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A cleaning worker asks whether, after a 2024 corporate succession, they must declare IRPF due to having two payers. The DGT responds that, due to succession, the new business owner retains the status of the same employer and there is only one payer.
Question raised: For the purpose of determining the obligation to file the 2024 Personal Income Tax (IRPF) return, the question concerns the determining limit of said obligation.
In cases of business subrogation, the transferee maintains the status of the same employer for the purpose of determining the applicable withholding rate. Therefore, there is no existence of more than one payer for the purposes of the obligation to file a tax return. The applicable limit is 22,000 euros per annum for income from employment.
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