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V0514-20 ·4 March 2020 ·consulta-vinculante Medium impact
Tax

Taxpayers must notify payers of family status to determine applicable withholding rates

A future pensioner asks whether they must inform the National Social Security Institute (INSS) of their marital status for the calculation of tax withholdings. The Directorate-General for Taxes (DGT) responds that it is mandatory to communicate any personal or family situation that affects the amount of withholding.

In 6 key points

How it affects those involved

This clarifies the obligation of taxpayers to provide accurate personal data to ensure correct income tax withholdings at source, preventing future tax discrepancies.

Lifecycle

2020-03-04PublishedPublished 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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