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The inquirer asks whether the Tax Agency can withhold their Income Tax (IRPF) refund due to debts owed by the companies they manage. The Directorate General for Taxes (DGT) responds that it is possible to adopt precautionary withholding measures if there are indications that the collection of the debt would be frustrated or hindered.
Cuestión planteada ¿Puede la Administración tributaria retener la devolución del IRPF del consultante como consecuencia de las deudas tributarias liquidadas por la Inspección a las sociedades administradas por el consultante?.
Para retener devoluciones tributarias, la Administración debe acreditar indicios racionales de que el cobro de la deuda se vería frustrado o gravemente dificultado. Asimismo, el interesado debe ser titular de una deuda tributaria o haberse iniciado un procedimiento de declaración de responsabilidad, solidaria o subsidiaria contra él. Si concurren estos requisitos, se pueden adoptar medidas cautelares como la retención de devoluciones.
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