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V1153-20 29 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

The existence of more than one payer is not considered in the event of business subrogation for the purposes of the obligation to file tax returns

An employee asks whether the business subrogation of their cleaning company implies having two payers regarding the threshold for the obligation to file. The DGT responds that, due to the subrogation, the new employer maintains the status of the same employer.

The question raised

For the purpose of determining the obligation to file for the 2019 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.

The DGT's ruling

In cases of business succession pursuant to Article 44 of the Workers' Statute, the transferee maintains the status of the same employer for determining the withholding rate. Therefore, the existence of more than one payer does not occur for the purposes of the threshold for the obligation to file. The threshold for not filing remains at 22,000 euros per annum for income from employment.

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