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A query was raised regarding whether business subrogation during the year results in having 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 the existence of more than one payer is not considered.
Cuestión planteada A efectos de determinar la obligación de declarar por el período 2018, 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 determinar el 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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