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V1106-22 19 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

Rectification of self-assessments may be requested to recover unduly incurred withholdings

The inquirer asks how to regularise a situation where lease withholdings were applied in 2021, which were subsequently rectified for a lower amount in 2022. The DGT indicates that the rectification and refund of withholdings or payments on account incurred unduly are governed by the General Tax Law and its Regulations.

The question raised

Regularization of the situation.

The DGT's ruling

When a self-assessment has resulted in an undue payment of withholdings or payments on account, the standing to request rectification and refund is regulated by Articles 32 and 221.4 of the General Tax Law. Obligors who have borne these amounts unduly may request the rectification of the self-assessment in which the undue payment was made. It shall be the responsibility of the managing tax administration to assess the appropriateness of the rectification and the refund of the payments.

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