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A worker moving from part-time to full-time loses the right to reduce their housing purchase retention. The DGT states that the IRPF Regulation's regularisation procedure must apply.
Cuestión planteada Cómo debe procederse a regularizar el tipo de retención del trabajador.
Ante variaciones en la cuantía de las retribuciones, se debe regularizar el tipo de retención según el artículo 87 del Reglamento del IRPF. Para calcular la nueva cuota, se debe restar de la cuota calculada las retenciones practicadas hasta ese momento, pero en el caso de haber aplicado una minoración previa de dos enteros, se debe tomar como cuantía de retenciones la que habría resultado de no haber aplicado dicha minoración.
What is published here, applied to a company or a specific case. The first meeting is free.
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