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MEDIUM
FISCAL

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

V1426-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1426-25
Published
29 Jul 2025

Summary

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

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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