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V0106-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

The mutual society that applied the withholding is entitled to request its refund, not the payee

A mutual society applied an IRPF (Personal Income Tax) withholding on a benefit that was subsequently deemed undue following a court ruling. The query concerns whether the refund of said withholding belongs to the worker or to the mutual society.

In 6 key points

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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