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An employee with multiple jobs requests that an income tax withholding rate higher than the statutory rate be applied. The DGT confirms that the worker has the right to make this request in writing.
Question posed: Tax consideration in this regard.
Pursuant to Article 88.5 of the RIRPF, taxpayers may at any time request their payers to apply withholding rates higher than those provided for by regulation. The request must be made in writing and the payer is obliged to comply with it. The new rate shall apply, at a minimum, until the end of the year and in subsequent fiscal years, unless waived or unless circumstances change.
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