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V1426-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

Retention amounts can be deducted if underpaid and attributable to the employer

A worker asks whether underpaid withholdings can be deducted from their IRPF tax return. The DGT confirms this is possible if the error lies with the employer and does not involve public sector remuneration.

The question raised

Possibility of deducting the applicable withholdings in the 2024 Personal Income Tax (IRPF) return.

The DGT's ruling

When the withholding is lower than the amount due due to reasons attributable to the withholding agent, the recipient may deduct from the tax liability the amount that should have been withheld. This possibility does not apply to legally established remunerations paid by the public sector, where only the amounts actually withheld may be deducted. In this case, as these are not public sector remunerations, the deduction of the amount due is applicable.

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