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A taxpayer asks whether it is correct for their second employer not to apply IRPF withholdings after a job change. The DGT responds that each payer independently determines withholding based on the income they themselves pay.
Question posed: Whether it is correct that the second employer has not applied a withholding tax on account of Personal Income Tax (IRPF).
As there are two distinct payers, each independently determines the withholding tax applicable to the income it will pay to the worker. The second employer only needs to take into account the income that it pays itself; therefore, if this does not exceed the quantitative limit set forth in Article 81 of the Regulations, no withholding is required.
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