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An employee inquired whether their payer could request a refund of Income Tax (IRPF) withholdings that were incorrectly applied following a notification of changes in personal circumstances. The Directorate General for Taxes (DGT) ruled that the withholding agent is entitled to request a rectification of the tax self-assessment and that the refund shall be issued directly to the employee.
Cuestión planteada Si es posible solicitar por su pagador la devolución de las retenciones soportadas indebidamente en esos meses.
El retenedor puede solicitar la devolución del ingreso indebido mediante la rectificación de la autoliquidación en la que se realizó el ingreso, conforme a los artículos 126 a 128 del RGAT y el artículo 14 del RGRVA. En este procedimiento, la devolución se realizará directamente a la persona que soportó indebidamente la retención.
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