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V1426-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Retention amounts can be deducted if underpaid and attributable to the employer

A worker asks whether underpaid withholdings can be deducted from their IRPF tax return. The DGT confirms this is possible if the error lies with the employer and does not involve public sector remuneration.

In 6 key points

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2025-07-29PublishedPublished 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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