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An employee subject to wage garnishment requested their employer to apply a higher income tax withholding rate than the one currently applicable. The Directorate General for Taxes (DGT) ruled that such a request is permissible under the IRPF Regulations.
Cuestión planteada Se cuestiona si procede acceder a la solicitud.
Los contribuyentes pueden solicitar en cualquier momento a sus pagadores la aplicación de tipos de retención superiores a los reglamentarios. La solicitud debe hacerse por escrito y el pagador está obligado a atenderla. El nuevo tipo se aplicará, como mínimo, hasta el final del año y en los ejercicios sucesivos, salvo renuncia por escrito o cambio de circunstancias.
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