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A mutual society applied an IRPF (Personal Income Tax) withholding on a benefit that was subsequently deemed undue following a court ruling. The query concerns whether the refund of said withholding belongs to the worker or to the mutual society.
Cuestión planteada Se pregunta a quién corresponde la devolución de la retención practicada
El sujeto que recibió el pago no ha soportado indebidamente la retención, ya que legalmente no debió recibir la cantidad. Al no ser un caso de retención excesiva sino de un pago que no debió abonarse, el requisito de haber soportado indebidamente la retención no se cumple para el perceptor. Por tanto, solo el sujeto que practicó la retención tiene derecho a solicitar la rectificación de la autoliquidación y obtener la devolución.
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