Skip to content
V3270-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Employers may not pass on uncollected income tax withholdings to employees

A query was raised regarding whether a company can reclaim from its employees the income tax (IRPF) withholdings that the Tax Agency has subsequently demanded from the employer. The Directorate General for Taxes (DGT) ruled that there is no legal basis to deduct these amounts from salaries or to claim them from employees.

In 5 key points

How it affects those involved

This ruling protects employees from financial liability arising from an employer's failure to correctly apply or remit tax withholdings at the time of payment.

Lifecycle

2023-12-19PublishedPublished 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