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V1452-23 26 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business transfers may prevent two companies from being treated as multiple payers

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.

The question raised

Inquiry is made regarding the existence of more than one payer for the purpose of determining the obligation to file a tax return for Personal Income Tax (IRPF) 2022.

The DGT's ruling

If the existence of two employers derives from a business subrogation, the transferee company maintains the status of the same payer for the purpose of determining the applicable withholding rate. In such circumstances, there would be no existence of more than one payer for the purpose of determining the limit of the obligation to file a tax return for income from employment.

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