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V1425-16 6 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business transfers do not imply multiple payers for income tax filing threshold purposes

A query was raised regarding whether a worker undergoing a business transfer has one or two payers to determine their obligation to file an income tax return. The Directorate General for Taxes (DGT) ruled that, in cases of business transfer, the new employer retains the status of the same employer for withholding purposes.

The question raised

A efectos de determinar la obligación de declarar para el período 2015, se pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.

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