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V0635-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Taxpayers may deduct withholding amounts if the transferee company applied a lower rate due to fault of the withholding agent

An employee inquired whether they could deduct the difference in income tax withholdings following a business subrogation where the new company applied lower withholdings than required. The Directorate General for Taxes (DGT) ruled that if the error is solely attributable to the withholding agent, the employee is entitled to deduct the amount that should have been withheld.

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2020-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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