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V1095-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tipo de retención

No need to adjust IRPF withholding rate when a descendant turns three

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.

The question raised

Whether in September 2019, the IRPF withholding rate applied to said worker since January of that year must be adjusted.

The DGT's ruling

The adjustment of the withholding rate only proceeds if the change in family circumstances results in an increase in the personal and family minimum. The completion of three years by a descendant implies the loss of the 2,800 euro increase provided for in Article 58.2 of the LIRPF, rather than an increase. Therefore, there is no obligation to adjust the withholding rate applied since January.

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