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V1241-16 29 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Multiple payers not considered in business subrogation cases for income tax filing obligations

A worker asks whether, following a business subrogation, they have more than one payer for the purpose of determining their obligation to file an income tax return. The DGT rules that the new employer maintains the status of the same employer regarding the determination of the withholding tax rate.

The question raised

For the purpose of determining the obligation to file 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 assignee maintains the status of the same employer for the purpose of determining the applicable withholding 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.

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