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V1751-24 16 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

No two payers status applies if duplication results from a business transfer

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.

The question raised

Existence of one or two payers, for the purpose of determining the obligation to file a tax return for IRPF-2024, in relation to the employment income received from the transferor company and the transferee company.

The DGT's ruling

When the existence of two employers derives from a business subrogation, the transferee company maintains the status of the same payer for the purpose of determining the applicable withholding tax. Therefore, there is no existence of more than one payer for the purposes of the obligation to file a tax return. In this case, the threshold for the obligation to file a tax return for employment income shall be 22,000 euros per annum.

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