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A query was raised regarding whether a business subrogation occurring within a single year results in two payers for the purpose of determining the obligation to file an Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that, in such cases, the new employer maintains the status of the same employer, and it is not considered that more than one payer exists.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2017, se 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 para la determinación del tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador a efectos del límite de la obligación de declarar. El límite para no estar obligado a presentar la declaración será de 22.000 euros anuales por rendimientos del trabajo.
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