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V0703-17 16 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones a cuenta

Workers may request the application of IRPF withholding rates higher than those resulting from the regulations

A company has enquired whether it can implement a salary reduction through other deductions to avoid decreasing the personal income tax (IRPF) withholding base. The Directorate General for Tax (DGT) responds that employees have the right to request, in writing, a withholding rate higher than the statutory rate.

The question raised

Question raised: Admissibility of the criterion set forth in relation to the practice of withholdings on account of Personal Income Tax.

The DGT's ruling

Los trabajadores pueden solicitar a sus pagadores la aplicación de tipos de retención superiores a los previstos en el Reglamento del IRPF. Esta solicitud debe realizarse por escrito y el nuevo tipo se aplicará, como mínimo, hasta el final del año. La solicitud solo puede efectuarse una vez en el periodo impositivo.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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