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V1739-20 2 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply the existence of two payers for the IRPF filing threshold

A query is made as to whether business subrogation entails having two payers for the purpose of determining the obligation to file an IRPF tax return. The DGT responds that the transferee company maintains the status of the same payer for determining the withholding rate and the filing threshold.

The question raised

For the purpose of determining the obligation to file an IRPF-2019 tax return, a question is raised regarding the existence of one or two payers as a consequence of business subrogation.

The DGT's ruling

In cases of business succession, the transferee company maintains the status of the same payer for the purpose of determining the applicable withholding rate on employment income. Therefore, the threshold for the obligation to file is 22,000 euros per annum, and not the 14,000 euros applicable when two independent payers exist.

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