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V1948-18 2 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores sucesivos

Obligation to file Income Tax returns when having two successive payers

A worker provided services to a company through a temporary employment agency and was subsequently hired directly by the same commercial company. The Directorate General for Taxes (DGT) rules that, as these are distinct entities, there are two independent payers.

The question raised

For the purposes of determining the obligation to file a tax return for the 2017 period, it is asked whether the consideration of a single payer is correct, despite there being two successive payers over time, given that services are provided to the same company throughout the entire year.

The DGT's ruling

There are two independent payers when a termination of employment occurs in one company and a registration of employment occurs in another distinct company, even if the working conditions are identical. The taxpayer shall be obliged to file a tax return if the gross employment income exceeds 12,000 euros, provided that the amounts from the second and remaining payers together exceed 1,500 euros per year.

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