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A company inquired whether it could pay the gross amount of a dividend to an individual shareholder without applying income tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that the obligation to withhold is mandatory and there is no option for the recipient to waive it.
Cuestión planteada Si la sociedad puede optar por pagar a ese socio el importe bruto del dividendo sin aplicar la retención por el IRPF.
Las personas o entidades obligadas a retener deben practicar la retención cuando satisfagan rentas sujetas a ella, como los dividendos. No existe opción para que el perceptor elija no ser objeto de retención. El incumplimiento de esta obligación no permite reclamar al retenedor las cantidades por retenciones no practicadas en el ámbito tributario.
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