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A query was raised regarding whether a company must regularise the withholding rate in the March payroll and the final settlement upon termination of employment. The DGT ruled that the termination of the employment relationship is a case of mandatory regularisation.
Cuestión planteada Respecto a la nómina del citado mes de marzo y la liquidación correspondiente por extinción de la relación laboral, debe proceder la empresa a regularizar el tipo de retención.
La extinción del vínculo laboral, por cualquier motivo, constituye un supuesto de regularización del tipo de retención según el artículo 87.2 del RIRPF. El pagador debe aplicar el nuevo tipo de retención a partir de la fecha en que se produce la variación, que en este caso es la nómina de marzo.
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