Skip to content
Back to index
V1230-22 31 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply multiple payers for IRPF filing thresholds

A query was raised regarding whether a change in business ownership constitutes having two payers for the purpose of determining the obligation to file an income tax return. The DGT ruled that the transferee company maintains the status of the same payer.

The question raised

For the purpose of determining the obligation to file the 2021 Personal Income Tax (IRPF) return, the question concerns whether there is one or two payers as a consequence of business subrogation.

The DGT's ruling

The succession of a business does not result in the existence of more than one payer for the purpose of determining the threshold for the obligation to file a tax return. Therefore, the threshold for not being required to file a tax return remains at 22,000 euros per year for income from employment. The transferee company maintains the status of the same payer with respect to the employees of the transferor company.

Book your free first meeting