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A pharmacy employee inquired whether a change in ownership via business transfer resulted in having two payers, which would affect her obligation to file an Income Tax return. The Directorate General for Taxes (DGT) ruled that, due to business subrogation, the new owner is considered the same payer.
Cuestión planteada Consideración de existencia de uno o dos pagadores, a los efectos de determinar la obligación de declarar por el período impositivo 2020, teniendo en cuenta además que las retenciones sobre los rendimientos del trabajo se han regularizado al alza por el nuevo titular.
En supuestos de sucesión de empresa, la empresa cesionaria mantiene la condición de mismo pagador para determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. El límite aplicable para los rendimientos del trabajo será el de 22.000 euros anuales.
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