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A worker has requested the application of a withholding tax rate exceeding the 47 per cent maximum. The Directorate-General for Traffic (DGT) clarifies that 47 per cent constitutes the maximum limit permitted for both general calculations and requests for higher rates.
Cuestión planteada Si procede acceder a la solicitud.
Los contribuyentes pueden solicitar por escrito a sus pagadores la aplicación de tipos de retención superiores a los reglamentarios. No obstante, el 47 por ciento constituye el tipo normativo máximo de retención para los rendimientos del trabajo sujetos al procedimiento general. Este porcentaje actúa como el límite máximo para las peticiones de tipos de retención superiores.
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