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V2285-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Retenedor may request refund of wrongly paid retention via self-declaration correction

A payer asks whether they must request a refund of IRPF retention when the net payment to the recipient was unlawful. The DGT responds that the withholding agent, not the recipient, has the right to request a refund of the wrongly paid amount.

In 6 key points

How it affects those involved

Withholding agents can now seek refunds of unlawfully paid IRPF retention through correction of their self-declaration, reinforcing their responsibility in ensuring accurate withholdings.

Lifecycle

2025-11-25PublishedPublished 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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