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A worker inquired whether, following a contract transfer from a subsidiary to a parent company, they were considered to have one or two payers for tax declaration purposes. The Directorate General for Taxes (DGT) ruled that, as these are entities with their own legal personality, they constitute two distinct payers.
Cuestión planteada A efectos de determinar la obligación de declarar para el período 2013, se pregunta sobre la existencia de uno o dos pagadores como consecuencia de la novación contractual.
La existencia de más de un pagador viene determinada por la existencia de dos o más pagadores distintos con personalidad jurídica propia. Al ser la filial y la matriz dos entidades mercantiles diferentes, se consideran dos pagadores. En este caso, si el importe del segundo pagador supera los 1.500 euros, el límite para no estar obligado a declarar es de 11.200 euros.
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