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A lawyer inquired whether they could reduce their 2013 Personal Income Tax (IRPF) liability using a withholding applied that year, despite the client not remitting the amount to the Tax Agency until 2014. The Directorate General for Taxes (DGT) ruled that the withholding must be attributed to the period in which the underlying income is recognised.
Cuestión planteada Procedencia de minorar de la cuota diferencial de la declaración de IRPF 2013 la retención practicada que no fue objeto de ingreso ese año.
Las retenciones se imputan al periodo impositivo en que se imputen las rentas sometidas a retención, independientemente del momento en que se hayan practicado. Por tanto, si los rendimientos se imputan en 2013, la retención correspondiente debe deducirse en ese mismo ejercicio, sin importar que el retenedor no haya ingresado el importe en la Administración. Esto no exime de responsabilidad al retenedor por no ingresar las retenciones practicadas.
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