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V2522-22 7 December 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pagadores

Two companies within the same group are considered separate payers, except in cases of business subrogation

A query was raised regarding whether a worker registered with two companies belonging to the same group has two separate payers. The DGT ruled that they are distinct payers, unless the duplication arises from a business subrogation.

The question raised

It is asked whether "In the event that a worker is registered with two companies of the same group, are they considered two separate payers or not?"

The DGT's ruling

Legal entities belonging to the same corporate group that pay employment income are distinct payers, and each must determine the withholding tax based on the income it pays. However, if the duplication arises from a business subrogation, the transferee company maintains the status of the same payer for the determination of the withholding tax and the limits of the obligation to file a tax return.

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