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An employee inquired whether their company could deduct amounts from current payslips corresponding to IRPF withholdings that were not correctly applied in the past. The DGT ruled that, under tax regulations, the withholding agent is prohibited from deducting these amounts from the employee's income.
This ruling protects employees from retroactive deductions for previous tax withholding errors made by the employer, placing the financial responsibility for such errors on the withholding agent.
The tax team reviews your specific situation.
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