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An employee received a geographical mobility allowance without any tax withholding being applied by the company. The Directorate General for Taxes (DGT) has ruled that it is possible to deduct the amount that should have been withheld, provided the failure to withhold is attributable to the payer.
Cuestión planteada Si sobre el exceso indemnizatorio no exento puede deducir en la declaración del impuesto la retención no practicada.
Si la empresa obligada a retener no practica la retención debida o la hace por importe inferior, el perceptor puede deducir de su cuota la cantidad que debió ser retenida. Para ello, debe cumplirse que la falta de retención sea por causa imputable al retenedor. No obstante, si la ausencia de retención se debe a la aplicación del límite cuantitativo excluyente del artículo 81 del RIRPF, no procede la deducción.
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