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A query was raised regarding whether employees of a demerged company who transfer to the beneficiary company must declare tax returns due to having two payers. The DGT ruled that if the new company subrogates into the employment relationships without them being terminated, it is considered to be a single payer.
Cuestión planteada Si los trabajadores de la sociedad escindida que pasan a trabajar para la sociedad beneficiaria de la escisión deben considerar la existencia de dos pagadores a los efectos de la obligación de declarar en el Impuesto sobre la Renta de las Personas Físicas.
La existencia de distintas personalidades jurídicas comporta, en principio, la existencia de más de un pagador. Sin embargo, se considerará que existe un único pagador si las relaciones laborales no se han extinguido y la sociedad beneficiaria de la escisión se ha subrogado en las mismas. En ese caso, se mantiene la condición de mismo pagador para la obligación de declarar en el IRPF.
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