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A worker asks whether, after an enterprise subrogation, there are two payers to determine if IRPF declaration is required. The DGT responds that, in a business succession, the successor entity retains the status of the same payer.
Cuestión planteada 1º Existencia o no de dos pagadores, a efectos de determinar la obligación de declarar por el IRPF-2026.
En caso de sucesión de empresa según el artículo 44.1 del Estatuto de los Trabajadores, la sociedad cesionaria mantiene la condición de mismo pagador para la determinación del tipo de retención. Por tanto, no se produce la existencia de más de un pagador por el hecho de pasar a formar parte de la plantilla del nuevo empresario. Si no se obtienen otras rentas, el límite para la obligación de declarar será el de 22.000 euros anuales por rendimientos del trabajo.
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