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A query was raised regarding whether an individual with three payers must file an income tax return following a company subrogation. The Directorate General for Taxes (DGT) ruled that the transferee company maintains the status of the same payer as the transferor; therefore, they are not counted as separate payers for the purpose of determining the obligation to file a tax return.
Cuestión planteada Obligación de presentar la declaración del IRPF-2020.
En la sucesión de empresa, la sociedad cesionaria mantiene la condición de mismo pagador que la sociedad cedente para determinar el tipo de retención y el límite de la obligación de declarar. Al no existir más de un pagador por la subrogación, el límite para no declarar se mantiene en 22.000 euros anuales, siempre que los rendimientos de otros pagadores no superen los 1.500 euros.
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