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V0426-20 ·24 February 2020 ·consulta-vinculante Medium impact
FISCAL

Retention type must be regularised when earnings vary during the year

A worker moving from part-time to full-time loses the right to reduce their housing purchase retention. The DGT states that the IRPF Regulation's regularisation procedure must apply.

In 6 key points

Lifecycle

2020-02-24PublishedPublished 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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