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A lawyer inquires whether they may deduct from their Personal Income Tax (IRPF) liability the withholdings that their client failed to apply when paying their fees. The DGT responds that the deduction of unapplied withholdings is contingent upon the actual payment of the income.
Issue raised: Deductibility of unapplied withholdings.
The recipient of income may deduct from their tax liability the amount that should have been withheld when the withholding was not applied or was insufficient due to the withholding agent. However, this deduction is contingent upon the payment of the income, as withholding is a deduction carried out when the income is satisfied. Withholding only applies to professional fees and not to concepts such as interest or legal costs, which are considered capital gains not subject to withholding.
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