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A company inquired whether it could reclaim from two employees income tax (IRPF) withholdings that were not made in 2019 but are now being claimed by the Tax Agency. The Directorate General for Taxes (DGT) ruled that there is no legal provision allowing companies to deduct such amounts from employees' wages or to claim them back from them.
Cuestión planteada Posibilidad de repercutir a dos trabajadores las retenciones no practicadas en 2019 sobre sus rendimientos del trabajo y que han sido reclamadas a la empresa por la Agencia Tributaria.
El incumplimiento de la obligación de retener o ingresar a cuenta no permite, en el ámbito tributario, efectuar deducción alguna de los ingresos de los trabajadores ni reclamar cantidades a los mismos por retenciones no practicadas. El artículo 99.5 de la Ley 35/2006 establece que, si la retención no se practicó por causa imputable al retenedor, el perceptor deducirá de su cuota la cantidad que debió ser retenida. No obstante, no existe norma que permita al retenedor repercutir este coste al trabajador.
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