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A taxpayer inquired whether they could request an increase in their 2024 payroll withholdings to cover an outstanding Income Tax (IRPF) debt from 2023. The Directorate General for Taxes (DGT) ruled that 2024 withholdings can only be applied to income earned within that same year.
Cuestión planteada Si para pagar su deuda tributaria correspondiente al periodo impositivo 2023 debe esperar a proceder al pago en la declaración del impuesto de dicho ejercicio o puede solicitar un tipo de retención superior en sus próximas nóminas de 2024.
Las retenciones practicadas en 2024 deben imputarse al periodo impositivo al que correspondan los rendimientos de trabajo de ese año. Por tanto, la diferencia entre las retenciones y la cuota de 2023 debe pagarse en la declaración de dicho ejercicio. No es posible imputar retenciones de 2024 como pago a cuenta de la deuda tributaria de 2023. El tipo máximo de retención que se puede solicitar es del 47 por ciento.
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