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V3189-19 18 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · sucesión de empresa

Business succession does not imply two payers for IRPF declaration

A worker asks whether transferring their economic unit to a subsidiary implies having two payers for their IRPF declaration. The DGT responds that the receiving company retains the status of a single payer.

The question raised

For the purpose of determining the obligation to file the Personal Income Tax return (IRPF-2019), the inquiry concerns whether one or two payers exist as a consequence of business subrogation.

The DGT's ruling

In cases of business succession, the transferee company maintains the status of the same payer for the purpose of determining the applicable withholding rate. Therefore, there is no existence of more than one payer regarding the threshold for the obligation to file a tax return for employment income.

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