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V1706-18 14 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply the existence of multiple payers for the threshold of the obligation to file a tax return

A cleaning worker asks whether, after three business subrogations in one year, she must file an income tax return due to having multiple payers. The DGT responds that, due to the subrogation, the new employers maintain the status of the same employer; therefore, the threshold for not filing remains 22,000 euros.

The question raised

For the purposes of determining the obligation to file for the 2017 tax period, an inquiry is made regarding the existence of one or more payers as a consequence of business subrogations.

The DGT's ruling

In cases of business succession by subrogation, the transferee maintains the status of the same employer for the purposes of determining the withholding rate. The existence of more than one payer for determining the threshold of the obligation to file does not occur. Therefore, the threshold for not filing a tax return for employment income is 22,000 euros per annum.

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