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V2108-14 1 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores

Income tax declaration required if income is received from two different payers and the second exceeds €1,500

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.

The question raised

For the purpose of determining the obligation to file a tax return for the 2013 period, the question is raised regarding the existence of one or two payers as a consequence of contractual novation.

The DGT's ruling

The existence of more than one payer is determined by the existence of two or more distinct payers with their own legal personality. As the subsidiary and the parent company are two different commercial entities, they are considered two payers. In this case, if the amount from the second payer exceeds 1,500 euros, the threshold for not being required to file a tax return is 11,200 euros.

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