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V1614-16 14 April 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply the existence of more than one payer for the threshold of the obligation to file a tax return

An employee asks whether, following a business subrogation, they have two payers to determine if they are obliged to file an income tax return. The DGT responds that the new employer maintains the status of the same employer for Personal Income Tax (IRPF) purposes.

The question raised

For the purposes of determining the obligation to file for the 2015 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.

The DGT's ruling

In cases of business subrogation, the transferee maintains the status of the same employer to determine the applicable withholding rate. Therefore, the existence of more than one payer for the threshold of the obligation to file does not occur. The threshold for not being obliged to file a tax return shall be 22,000 euros per year, provided that the income is not subject to a fixed withholding rate.

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