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A worker inquired whether, following a business subrogation, they would be considered to have two payers for the purpose of determining the obligation to file an income tax return. The DGT ruled that, due to the succession of the business, the new entity retains the status of the same payer.
Cuestión planteada A efectos de determinar la obligación de declarar por el IRPF-2020, se pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.
Cuando se produce una subrogación de personal, la empresa cesionaria mantiene la condición de mismo pagador para determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. El límite aplicable será el de 22.000 euros anuales por rendimientos del trabajo.
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