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A worker inquired whether receiving salaries from two different companies in the same year due to a business transfer implies having more than one payer. The DGT ruled that if the duplication results from a business transfer, the new company maintains the status of the same payer.
Cuestión planteada Se pregunta sobre la existencia de más de un pagador a efectos de determinar la obligación de declarar por el IRPF-2022.
Si la existencia de dos empleadores deriva de una subrogación empresarial, la sociedad cesionaria mantiene la condición de mismo pagador para determinar el tipo de retención aplicable. En tales circunstancias, no se produciría la existencia de más de un pagador a efectos de determinar el límite de la obligación de declarar por rendimientos del trabajo.
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