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A worker inquired whether her company could calculate her 2022 income tax withholding based on her 2021 salary, following the loss of an overseas work allowance. The Directorate General for Taxes (DGT) clarified that the base must be the amount the worker is expected to receive normally during the current year.
Cuestión planteada Si es correcto que para el cálculo de la retención aplicable en 2022, su empresa tenga en cuenta el salario bruto del año 2021, en vez de realizar el cálculo sobre una estimación de la retribución bruta de 2022, teniendo en cuenta que en principio no se contempla que vaya a recibir ningún complemento, ya que el acuerdo donde se establecía el mismo ya no está en vigor.
Para determinar el tipo de retención, se debe tomar como base la suma de las retribuciones que el contribuyente vaya a percibir normalmente en el año natural, incluyendo las fijas y las variables previsibles. Como mínimo, se presumirán como retribuciones variables las obtenidas en el año anterior, salvo que existan circunstancias que permitan acreditar objetivamente un importe inferior. La empresa puede optar por regularizar el tipo de retención en los meses de abril, julio u octubre respecto a variaciones de trimestres anteriores.
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