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V1633-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Under-withheld tax does not trigger a requirement to file an Income Tax return

A query was raised regarding whether having had income tax withholdings on employment income applied at a lower rate than required obliges an individual to file an Income Tax return. The Directorate General for Taxes (DGT) ruled that incorrectly applied withholdings do not alter the obligation to file a return.

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2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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