Subrogated workers will not have more than one payer following a change of ownership

The succession of companies, regulated by the Workers' Statute, presents scenarios where the ownership of an activity changes hands. This situation raises doubts about whether a worker, in the event of a change of employer, should be considered as having more than one payer for the purposes of their income tax return.

What the DGT has resolved

The Directorate General of Taxes (DGT) has determined that, in company successions, the transferee company maintains the status of the same payer to determine the applicable withholding rate. This criterion remains firm even if several changes of ownership occur within the same calendar year.

Consequently, the administration establishes that the existence of more than one payer does not occur for the purposes of the threshold for the obligation to file a return for income from employment. The continuity of the employment relationship under the conditions of subrogation prevents the nature of the payer from being altered for the calculation of filing thresholds.

What it means for you

If you are a worker who has experienced business subrogation, this criterion directly benefits you in the management of your IRPF. Since you are not considered to have more than one payer, the limit for being obliged to file an income tax return remains at the 22,000 euro threshold for income from employment.

If you had been considered to have more than one payer, the limit for the obligation to file would be significantly lower. Therefore, subrogation guarantees that the structure of your withholdings and your tax obligation are not altered by the change of company ownership.

What you should do

It is necessary to verify that the succession of the company has been carried out in accordance with the provisions of the Workers' Statute to ensure that this single-payer criterion is applied. In the event of any discrepancy in the withholdings applied or in the information reflected in the tax draft, it is fundamental to analyze the nature of the change of ownership that occurred during the fiscal year. Each situation of business succession must be assessed to confirm that the requirements of current regulations are met.