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V1417-16 6 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

In business subrogation, the existence of more than one payer is not considered for the threshold of the obligation to file a tax return

A worker 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 for Personal Income Tax 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 to determine the applicable withholding rate. Therefore, the existence of more than one payer for the threshold of the obligation to file is not established. The threshold for not filing shall be 22,000 euros per year for income from employment, provided they are not subject to a fixed withholding rate.

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