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A query is made as to whether a change of company through labor subrogation implies having two payers for the purpose of the threshold for the obligation to file an IRPF tax return. The DGT indicates that, if the subrogation is mandatory due to business succession or a collective agreement, the new company maintains the status of the same payer.
Question raised: Inquiry regarding the existence of more than one payer for the purpose of determining the obligation to file an IRPF-2022 tax return.
If the multiplicity of payers derives from a mandatory business subrogation, the transferee company maintains the status of the same payer for determining the withholding rate. In such circumstances, there would not be the existence of more than one payer for the purpose of determining the threshold of the obligation to file a return for income from employment.
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