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A query was raised regarding whether the subrogation of employees under a collective agreement implies having more than one payer for determining the obligation to file an IRPF tax return. The DGT ruled that, due to the nature of subrogation, 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-2024.
Cuando la duplicidad de empleadores deriva de una subrogación empresarial, ya sea por sucesión de empresa o por obligatoriedad del convenio colectivo, la sociedad cesionaria mantiene la condición de mismo pagador. Por tanto, no se aplica el límite de 15.000 euros por tener varios pagadores, sino que se mantiene el límite de 22.000 euros anuales para la obligación de declarar.
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