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V1097-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Repayment of wrongly withheld taxes via correction of self-declaration

The consultant asks how to proceed after incorrectly declaring and paying withholdings on Form 216 of IRNR. The DGT explains that repayment of these improper payments requires initiating the correction of the submitted self-declaration.

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2023-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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