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V1707-18 14 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

The existence of more than one payer is not considered in the event of successive business subrogations

A worker asks whether three business subrogations occurring within a single year imply having multiple payers for Personal Income Tax (IRPF). The DGT responds that, due to the subrogation, the new employer maintains the status of the same employer.

The question raised

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

The DGT's ruling

In cases of business succession pursuant to Article 44 of the Workers' Statute, the transferee maintains the status of the same employer for the purpose of determining the withholding rate. This status is not altered by more than one change of ownership occurring within the same calendar year. Therefore, the existence of more than one payer for the purpose of the obligation to file a tax return does not occur.

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