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V1252-16 29 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

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

A worker asks whether, following a business succession, she has two payers for the purpose of determining her personal income tax (IRPF) filing obligations. The Directorate General for Taxes (DGT) rules that the new employer retains the status of the same employer for withholding purposes.

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 transferee 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 rate.

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