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V1452-16 7 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

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

A worker asks whether, following a business subrogation, they have more than one payer for the purpose of determining their obligation to file an income tax return. The DGT rules that the new employer retains the status of the same employer when determining the applicable withholding rate.

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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