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A cleaning worker inquired whether, following a business subrogation, she must file an IRPF tax return due to having two payers. The DGT ruled that the new employer maintains the status of the same employer, meaning the threshold to avoid filing remains at 22,000 euros.
Cuestión planteada A efectos de determinar la obligación de presentar la declaración del IRPF-2020, 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 a efectos de determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador para el límite de la obligación de declarar. El límite aplicable será el de 22.000 euros anuales por rendimientos del trabajo.
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