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V0627-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

Taxpayers may request a higher income tax (IRPF) withholding rate than the statutory rate

An employee subject to wage garnishment requested their employer to apply a higher income tax withholding rate than the one currently applicable. The Directorate General for Taxes (DGT) ruled that such a request is permissible under the IRPF Regulations.

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2022-03-24PublishedPublished 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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