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A query was raised regarding whether business subrogation constitutes having more than one payer for the purpose of determining IRPF (Personal Income Tax) declaration obligations. The DGT ruled that the new employer maintains the status of the same employer, meaning the €22,000 threshold applies.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2018, se pregunta sobre la existencia de uno o dos pagadores como consecuencia de la subrogación empresarial.
En supuestos de subrogación empresarial, el cesionario mantiene la condición de mismo empleador para determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. El límite para no estar obligado a presentar la declaración será de 22.000 euros anuales por rendimientos del trabajo.
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