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V1414-16 6 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply the existence of more than one payer for the purposes of the threshold for the obligation to file a tax return

An employee asks whether, following a business subrogation, she has two payers to determine if she must file an income tax return. The DGT responds that the new employer maintains the status of the same employer, and therefore is considered a single payer.

The question raised

For the purposes 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 determining the applicable withholding rate. Therefore, there is no existence of more than one payer for the purposes of the threshold for 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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