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A query was raised regarding whether successive business transfers involving a single worker within the same year result in multiple payers for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, upon a business transfer, the new employer maintains the status of the same employer.
Cuestión planteada A efectos de determinar la obligación de declarar por el período impositivo 2018, se pregunta sobre la existencia de uno o más pagadores como consecuencia de las referidas subrogaciones empresariales.
En supuestos de sucesión de empresa según el Estatuto de los Trabajadores, el cesionario mantiene la condición de mismo empleador para determinar el tipo de retención. Esta condición no se altera por la existencia de más de un cambio de titularidad en el mismo año natural. Por tanto, no se produce la existencia de más de un pagador para aplicar los límites de la obligación de declarar. El límite para no declarar será de 22.000 euros anuales.
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