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V1499-26 12 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

IRPF deduction possible if employer error in withholding

An employee asks whether they can deduct incorrect withholdings from their IRPF return. The DGT confirms that, as these are not public sector remuneration, the amount that should have been withheld can be deducted if the error is the employer's fault.

The question raised

Question raised: Possibility of deducting the applicable withholdings in the 2025 Personal Income Tax return.

The DGT's ruling

Pursuant to Article 99.5 of Law 35/2006, when the withholding has not been applied or is lower than the required amount due to reasons attributable to the withholding agent, the recipient shall deduct from the tax liability the amount that should have been withheld. This criterion applies provided that it does not concern legally established remunerations paid by the public sector.

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What is published here, applied to a company or a specific case. The first meeting is free.

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