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V2478-14 23 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

It is not necessary to file an income tax return if employment income does not exceed 22,000 euros following a business subrogation

A query is made as to whether a person with two payers due to a business subrogation is obliged to file an income tax return. The DGT responds that, in these cases, the new employer maintains the status of the same employer, and therefore the existence of more than one payer is not considered.

The question raised

A query is made regarding the obligation to file an income tax return.

The DGT's ruling

In cases of business subrogation, the transferee maintains the status of the same employer for the purpose of determining 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 a return. The threshold for not being obliged to file a return shall be 22,000 euros per year for employment income, provided that none is subject to a fixed withholding rate.

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