Skip to content
Back to index
V1240-16 29 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

No more than one payer for income tax filing threshold purposes in cases of business succession

A worker asks whether, following a business succession at her workplace, she has two payers to determine her obligation to file an income tax return. The DGT rules that, in such cases, the new employer maintains the status of the same employer.

The question raised

For the purpose of determining the obligation to file a tax return for the 2015 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 subrogation, the transferee maintains the status of the same employer for the purpose of determining the applicable withholding tax rate. Therefore, there is no existence of more than one payer for the purposes of the obligation to file a tax return. The threshold for not filing shall be 22,000 euros per annum for income from employment, provided that such income is not subject to a fixed withholding rate.

Book your free first meeting