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MEDIUM
FISCAL

Second employer not required to withhold IRPF if payments below threshold

V0498-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0498-25
Published
27 Mar 2025

Summary

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.

In 5 key points

Lifecycle

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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