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A taxpayer inquired whether it was correct that two different payers failed to withhold tax on payments of €12,000 and €4,800 respectively. The DGT ruled that, as the income did not exceed the threshold that triggers the obligation to withhold, the payers were not required to apply any withholding tax.
Cuestión planteada Si es correcta la retención practicada por ambos pagadores y, en caso contrario, cuál sería el procedimiento a seguir para reclamar las retenciones no practicadas.
Los pagadores no tienen la obligación de practicar retención cuando las cantidades percibidas por el trabajador no superan el límite cuantitativo excluyente establecido en el artículo 81 del RIRPF. En este caso, los ingresos de 12.000 y 4.800 euros no alcanzan dicho umbral. Para impugnar retenciones, el cauce es la reclamación económico-administrativa ante el Tribunal Económico-administrativo competente.
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