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V1640-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

No more than one payer is considered to exist in cases of business subrogation

A worker asks whether, following a business subrogation at their workplace, they must file an income tax return due to having two different payers. The DGT responds that, in these cases, the new employer maintains the status of the same employer, and the existence of more than one payer does not occur.

The question raised

For the purposes of determining the obligation to file a tax return for the 2017 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 for the purpose of determining the applicable withholding rate. Therefore, there is no existence of more than one payer of employment income. The threshold for the obligation to file a tax return shall be 22,000 euros per annum, provided that a fixed withholding rate is not applied.

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