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V1426-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Entity may be fined for applying IRPF retention below legal threshold

A company asks whether it may be fined for applying IRPF retention below the legal amount at its employee's request. The DGT states that such conduct could constitute a tax violation due to failure to collect amounts due for retention.

In 5 key points

How it affects those involved

Failure to apply the legally required IRPF retention may result in a tax breach and potential penalties.

Lifecycle

2022-06-16PublishedPublished 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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