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A query is made as to whether a worker subject to business subrogation has one or two payers to determine their obligation to file an IRPF tax return. The DGT responds that, due to the subrogation of rights and obligations, the new employer maintains the status of the same employer.
Question posed: For the purpose of determining the obligation to file for the 2017 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.
In cases of business subrogation, the assignee maintains the status of the same employer for the purpose of determining the applicable withholding rate. Therefore, there is no existence of more than one payer for the purposes of the threshold for the obligation to file a tax return. The threshold for not filing shall be 22,000 euros annually for income from employment, provided that it is not subject to a fixed withholding rate.
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