Skip to content
V2585-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Companies are not required to withhold Income Tax if annual salaries do not exceed the exclusion threshold

A worker inquired whether their company should have applied Income Tax (IRPF) withholdings in 2022, given that none were applied. The Directorate General for Tax Administration (DGT) explains that the obligation to withhold depends on whether total annual remuneration exceeds the limits established in the Regulations.

In 6 key points

Lifecycle

2022-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact