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A query is made as to whether business subrogation during the year implies having two payers for the purpose of determining the obligation to file an IRPF tax return. The DGT responds that, in these cases, the new employer maintains the status of the same employer and the existence of more than one payer is not considered.
Question posed: 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, the existence of more than one payer does not occur 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 year for income from employment.
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