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A query was raised regarding whether a business subrogation during the year implies having two payers for the purpose of determining income tax (IRPF) filing obligations. The Directorate General for Taxes (DGT) ruled that the new employer maintains the status of the same employer, meaning there is no more than one payer.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2018, se pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.
En supuestos de subrogación empresarial, el cesionario mantiene la condición de mismo empleador 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 para no declarar será de 22.000 euros anuales por rendimientos del trabajo, siempre que no estén sujetos a tipo fijo.
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