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V3033-15 8 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

The existence of more than one payer is not considered in cases of business subrogation for the purpose of the obligation to file a tax return

The inquirer asks whether, following a business subrogation, they are considered to have two payers for the purpose of determining their obligation to file an IRPF tax return. The DGT responds that the new employer maintains the status of the same employer, therefore there is not more than one payer.

The question raised

For the purpose of determining the obligation to file for the 2015 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.

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 tax return. The threshold for not filing shall be 22,000 euros per annum for income from employment, provided that such income is not subject to a fixed withholding rate.

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