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V0635-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación empresarial

Taxpayers may deduct withholding amounts if the transferee company applied a lower rate due to fault of the withholding agent

An employee inquired whether they could deduct the difference in income tax withholdings following a business subrogation where the new company applied lower withholdings than required. The Directorate General for Taxes (DGT) ruled that if the error is solely attributable to the withholding agent, the employee is entitled to deduct the amount that should have been withheld.

The question raised

Cuestión planteada Al haber aplicado la cesionaria una retención inferior a la procedente -según indica el consultante-, se pregunta sobre la aplicación de lo dispuesto en el artículo 99.5 de la Ley del IRPF.

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