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A query was raised regarding whether transferring a worker from one company to another within the same corporate group constitutes having more than one payer. The DGT has determined that, due to the business succession, the new employer is considered the same payer.
Cuestión planteada Se pregunta sobre la existencia de más de un pagador a efectos de determinar la obligación de declarar por el IRPF-2015.
En supuestos de sucesión de empresa, la sociedad cesionaria mantiene la condición de mismo pagador para determinar el tipo de retención aplicable. Por tanto, no se produce la existencia de más de un pagador para el límite de la obligación de declarar. El límite para no declarar será de 22.000 euros anuales por rendimientos del trabajo, siempre que no haya rendimientos sujetos a tipo fijo.
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