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A query was raised regarding liability when a worker provides incorrect family data to their payer and whether the payer can demand proof. The Directorate General of Taxes (DGT) ruled that the person obliged to communicate the data is responsible for the infringement and that there is no legal authority to demand accreditation of such data.
The ruling clarifies that the responsibility for providing accurate information for tax withholding purposes lies solely with the taxpayer, not the employer, and limits the employer's obligation to verify the accuracy of the data provided via Form 145.
The tax team reviews your specific situation.
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