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A taxpayer inquired whether a 45% withholding rate applied to their benefits following early retirement was correct. The DGT ruled that changes to withholding rates may only be implemented for reasons of regularisation or upon the taxpayer's request, as established by the regulations.
This ruling clarifies that tax withholding rates cannot be adjusted arbitrarily and must strictly adhere to the legal grounds for regularisation or specific requests defined in the Income Tax Regulations (RIRPF).
The tax team reviews your specific situation.
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