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V0083-19 ·14 January 2019 ·consulta-vinculante Medium impact
Tax

No need to amend Model 111 if employee proves eligibility for special displaced workers regime

A company asks whether it must correct IRPF withholdings from January to March after receiving notification that an employee has opted for the special regime for displaced workers. The DGT responds that no amendment is required.

In 6 key points

How it affects those involved

Employers do not need to rectify IRPF withholdings when an employee has formally opted for the special regime for displaced workers.

Lifecycle

2019-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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