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An employee with two payers due to a change in concessionaire asks whether they must file an income tax return. The DGT determines that, if business subrogation has occurred, the new company is considered the same payer, and the threshold for not filing is €22,000.
Cuestión planteada Habiendo percibido en 2023 unos rendimientos del trabajo de 20.000,00€ por su trabajo en el servicio de limpieza con dos pagadores (las dos empresas concesionarias), habiendo percibido más de 1.500,00€ del segundo pagador, se pregunta sobre la obligación de presentar la declaración del IRPF-2023.
Cuando la existencia de dos empleadores deriva de una subrogación empresarial, la sociedad cesionaria mantiene la condición de mismo pagador para determinar la retención. En estas circunstancias, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. Por tanto, el límite aplicable para no estar obligado a declarar es de 22.000 euros anuales por rendimientos del trabajo.
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