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V0498-25 ·27 March 2025 ·consulta-vinculante Medium impact
Tax

Second employer not required to withhold IRPF if payments below threshold

A taxpayer asks whether it is correct for their second employer not to apply IRPF withholdings after a job change. The DGT responds that each payer independently determines withholding based on the income they themselves pay.

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2025-03-27PublishedPublished 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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