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V3997-15 15 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business subrogation does not imply multiple payers for the income tax filing threshold

A query was raised regarding whether a worker subject to business subrogation has one or two payers for the purpose of determining their obligation to file an income tax return. The Directorate General for Taxes (DGT) ruled that, in such cases, the new employer maintains the status of the same employer.

The question raised

For the purpose of determining the obligation to file a tax return for the 2015 period, an inquiry is made regarding the existence of one or two payers as a consequence of business subrogation.

The DGT's ruling

In cases of business subrogation, the assignee maintains the status of the same employer for the purposes of determining the applicable withholding tax rate. Therefore, there is no existence of more than one payer for the purposes of the obligation to file a tax return. The threshold for not being required to file a tax return shall be 22,000 euros per year, provided that the income is not subject to a fixed withholding rate.

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