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A worker asks whether, following a business transfer, they must file an income tax return due to having two different payers. The DGT rules that, as it results from a transfer, the transferee company maintains the status of the same payer.
Cuestión planteada Existencia de uno o dos pagadores, a efectos de determinar la obligación de declarar por el IRPF-2024, en relación con los rendimientos del trabajo percibidos de la empresa cedente y de la cesionaria.
Cuando la existencia de dos empleadores deriva de una subrogación empresarial, la sociedad cesionaria mantiene la condición de mismo pagador para determinar la retención aplicable. Por tanto, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. En este caso, el límite para la obligación de declarar por rendimientos del trabajo será de 22.000 euros anuales.
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