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A query was raised regarding whether a merger by absorption creates the status of two separate payers for determining the obligation to file an IRPF tax return. The DGT ruled that the absorbing company maintains the status of a single payer for the employees of the absorbed company.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF-2019, pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.
En los supuestos de sucesión de empresa, la entidad cesionaria mantiene la condición de mismo pagador para determinar el tipo de retención aplicable sobre los rendimientos del trabajo. Por tanto, no se considera la existencia de más de un pagador para aplicar los límites de obligación de declarar del artículo 96 de la LIRPF. El límite aplicable será el de 22.000 euros anuales y no el de 14.000 euros.
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