Skip to content
Back to index
V2177-15 15 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

The 22,000 euro limit for filing tax returns in cases of business succession is maintained

A worker asks whether, following a business succession, she has two payers to determine her obligation to file an IRPF tax return. The DGT responds that, in these cases, the new employer maintains the status of the same employer and the existence of more than one payer is not considered.

The question raised

For the purpose of determining the obligation to file for the 2014 period, an inquiry is made regarding the existence of one or two payers as a consequence of business succession.

The DGT's ruling

In cases of business succession, the transferee maintains the status of the same employer to determine the applicable withholding rate. Therefore, the existence of more than one payer does not occur for the purposes of the threshold for the obligation to file. The limit for not filing a tax return shall be 22,000 euros per year, provided that the income is not subject to a fixed withholding rate.

Book your free first meeting