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A worker who changes companies within the same group due to contractual subrogation asks whether they must file an IRPF tax return due to having two payers. The DGT responds that the transferee company maintains the status of the same payer.
Question posed: Existence of one or two payers for the purpose of determining the obligation to file an IRPF tax return.
In the succession of a business, the transferee company maintains the status of the same payer for the purpose of determining the withholding rate and the threshold for the obligation to file a tax return. Therefore, the existence of more than one payer does not occur by virtue of becoming part of the new employer's workforce. The threshold for not filing remains at 22,000 euros per annum.
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