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A query was raised regarding whether a worker's IRPF withholding rate should be adjusted when her child turns three in September. The DGT ruled that adjustment is not required because the change in age does not result in an increase to the personal and family tax allowance.
Cuestión planteada Si en septiembre de 2019, se debe proceder a regularizar el tipo de retención por IRPF que se le aplica a dicha trabajadora desde enero de dicho año.
La regularización del tipo de retención solo procede si la variación de circunstancias familiares determina un aumento en el mínimo personal y familiar. El cumplimiento de los tres años por parte de un descendiente implica la pérdida del incremento de 2.800 euros previsto en el artículo 58.2 de la LIRPF, no un aumento. Por tanto, no hay obligación de regularizar el tipo de retención aplicado desde enero.
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