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A company is absorbed by a French entity operating through a branch in Spain. A query was raised regarding whether, in the event of business succession, there is a single payer for the application of Income Tax (IRPF) withholdings.
Cuestión planteada Al producirse, respecto a los trabajadores, una sucesión de empresa en los términos del artículo 44 del Estatuto de los Trabajadores, pregunta sobre la consideración de existencia de un único pagador a efectos de la práctica de retenciones.
En el ámbito del IRPF, la empresa cesionaria mantiene la condición de mismo pagador para determinar el tipo de retención aplicable sobre los rendimientos del trabajo de los empleados de la empresa cedente. Esto ocurre cuando se produce una sucesión de empresa en los términos del artículo 44 del Estatuto de los Trabajadores.
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