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A worker subject to business subrogation and receiving SEPE benefits asks whether having multiple payers affects their obligation to file a tax return. The DGT rules that subrogation maintains the same employer and, as the SEPE is the only second payer contributing less than €1,500, the filing threshold remains at €22,000.
Cuestión planteada A efectos de determinar la obligación de declarar para 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 a efectos de la determinación del tipo de retención. Por tanto, no se produce la existencia de más de un pagador respecto a los rendimientos del centro de trabajo subrogado. Si el único otro pagador es el SEPE y las cantidades percibidas de este no superan los 1.500 euros anuales, el límite para la obligación de declarar se mantiene en 22.000 euros.
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