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A permanent seasonal worker asks whether it is correct for the company to apply a 30% withholding rate in December to regularize the 5% withholdings previously applied. The DGT responds that regularization is only applicable if the circumstances provided for in the regulations occur.
Question posed: "To assess the correctness or incorrectness of the method employed by the company."
The regularization of the withholding tax rate must comply with the circumstances of Article 87.2 of the RIRPF. The practice of applying withholdings lower or higher than those required by regulation is not included among said circumstances; therefore, in such a case, regularization is not applicable. If the circumstances requiring regularization were to occur, the mechanism of Article 87.3 of the RIRPF would be applied.
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