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A query is made as to whether business subrogation at a workplace implies having two payers for the purpose of determining the 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.
Question raised: For the purpose of determining the obligation to file for the 2018 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.
In cases of business subrogation, the transferee maintains the status of the same employer for the purpose of determining the applicable withholding rate. Therefore, there is no existence of more than one payer for the purposes of the filing obligation threshold. The threshold for not being required to file a tax return shall be 22,000 euros per annum for income from employment.
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