Skip to content
V2658-15 ·11 September 2015 ·consulta-vinculante Medium impact
Tax

Cannot apply lower retention rate to offset prior over-withholdings

A company asks whether it can reduce the retention rate for its deputy director in the remaining months of the year to offset previous over-withholdings. The DGT responds that a lower rate than the legally established one cannot be applied and refers to the correction procedure to recover the excess withheld.

In 6 key points

How it affects those involved

Companies cannot reduce retention rates to offset prior over-withholdings; excess amounts must be recovered through formal correction procedures.

Lifecycle

2015-09-11PublishedPublished 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