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V1957-17 19 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Two distinct payers are considered when business subrogation occurs through voluntary acceptance

A worker asks whether, following business subrogation via voluntary relocation, they have one or two payers for the purpose of the IRPF declaration threshold. The DGT responds that, as it is not a mandatory subrogation, the two companies are considered distinct payers.

The question raised

For the purpose of determining the obligation to file a tax return for the 2016 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.

The DGT's ruling

In cases of business subrogation where the new company is not obliged to subrogate into the contracts, but rather it depends on the voluntary acceptance of the worker, two distinct payers are considered for the purposes of the obligation to file a tax return. The criterion of considering the assignee as the same employer only applies when there is a mandatory obligation to subrogate into all rights and obligations.

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