Skip to content
Back to index
V4003-15 15 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Business transfer does not result in multiple payers for income tax filing threshold purposes

A query was raised regarding whether a worker subject to business transfer has one or two payers to determine their obligation to file an income tax return. The Directorate General for Taxes (DGT) ruled that the new employer maintains the status of the same employer, meaning they are considered a single payer.

The question raised

For the purpose of determining the obligation to file 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 transferee maintains the status of the same employer for the purpose of determining the applicable withholding 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 filing shall be 22,000 euros per annum for employment income, provided that such income is not subject to a fixed withholding rate.

Book your free first meeting