Skip to content
V0221-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

Unapplied withholding tax may be deducted provided that the payment of the income has been received

A lawyer inquires whether they may deduct from their Personal Income Tax (IRPF) liability the withholdings that their client failed to apply when paying their fees. The DGT responds that the deduction of unapplied withholdings is contingent upon the actual payment of the income.

In 6 key points

Lifecycle

2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact