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El importe máximo de los rendimientos que determinan la obligación de los trabajadores de declarar en supuestos de subrogación empresarial - Despacho de abogados Gómez-Acebo & Pombo

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El importe máximo de los rendimientos que determinan la obligación de los trabajadores de declarar en supuestos de subrogación empresarial

icon 26 de junio, 2018
La Dirección General de Tributos ha publicado durante los meses de marzo y abril del 2018 más de treinta consultas vinculantes en las que reafirma su doctrina acerca de las consecuencias que pueden derivarse del hecho de que, en un mismo ejercicio impositivo, un trabajador desarrolle su tarea en entidades con titulares distintos, como consecuencia de una subrogación empresarial.

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El importe máximo de los rendimientos que determinan la obligación de los trabajadores de declarar en supuestos de subrogación empresarial

Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal

Laboral