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An employee inquired whether they could request an Income Tax (IRPF) withholding rate higher than the maximum established by the regulations. The Directorate General for Taxes (DGT) ruled that it is not possible to request a rate exceeding the maximum marginal rate of the regulatory scale.
Question posed: Can a withholding rate higher than the maximum marginal rate provided for in the Tax Regulations be requested?
The withholding rate is calculated by applying the scale of rates established in Article 85 of the Regulations, which contains minimum and maximum rates. Due to the non-existence of a rate higher than the maximum marginal rate of said scale, employees cannot request a withholding rate that exceeds it.
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