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A pilot inquired whether a company could reclaim income tax withholdings that were not applied to salaries paid via a court ruling. The Directorate General for Taxes (DGT) ruled that, for tax purposes, the withholding agent cannot deduct these amounts from the employee's income nor claim them back from the worker.
Cuestión planteada Al no haber practicado retenciones sobre el referido importe, la empresa le reclama una cantidad en concepto de retenciones no practicadas.
Según el artículo 99 de la Ley 35/2006, el incumplimiento de la obligación de retener no permite al retenedor efectuar deducciones en los ingresos del trabajador ni reclamar las cantidades no retenidas. En caso de que la retención no se haya practicado por causa imputable al retenedor, el perceptor deducirá de su cuota la cantidad que debió ser retenida. No obstante, esto no excluye otras vías de resarcimiento del retenedor frente al retenido fuera del ámbito tributario.
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