Skip to content
Back to index
V1166-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sucesión de empresa

In a corporate succession, the absorbing entity retains same-payer status for IRPF

A worker asks whether, after their company is absorbed, they should consider two payers when determining their declaration obligation. The DGT responds that the absorbing company retains same-payer status.

The question raised

For the purposes of the obligation to file a tax return, the question is raised regarding the existence of one or two payers for the employment income received from the absorbed and the absorbing entities.

The DGT's ruling

In cases of business succession, the transferee entity maintains the status of the same payer for determining the applicable withholding rate on employment income. Therefore, the existence of more than one payer is not considered for the calculation of the obligation to file a tax return. In this case, the threshold for being exempt from filing is 22,000 euros per year.

Book your free first meeting