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A query was raised regarding whether a worker undergoing business succession at their workplace has one or two payers for the purpose of determining their personal income tax (IRPF) filing obligations. The Directorate General for Taxes (DGT) ruled that, due to the subrogation of rights and obligations, the new employer retains the status of the same employer.
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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