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V0514-20 4 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Taxpayers must notify payers of family status to determine applicable withholding rates

A future pensioner asks whether they must inform the National Social Security Institute (INSS) of their marital status for the calculation of tax withholdings. The Directorate-General for Taxes (DGT) responds that it is mandatory to communicate any personal or family situation that affects the amount of withholding.

The question raised

Inquiry regarding the communication of data to the payer (INSS) for the purpose of determining the applicable withholding rate.

The DGT's ruling

Taxpayers must inform the payer of their personal and family situation that influences the withholding rate. In the case of married taxpayers whose spouse receives income exceeding 1,500 euros, such situation must be communicated as it falls within the third category of quantitative limits. Failure to communicate truthful data may result in tax infractions if withholdings lower than those due are applied.

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