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A query was raised regarding whether a worker undergoing a business transfer at their workplace has one or two payers for the purpose of determining their obligation to file an Income Tax (IRPF) return. 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, and the existence of more than one payer is not considered.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2017, 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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