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V1627-18 11 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

Retentions to apply from date stated in AEAT accreditation document

A worker who has moved to Spain asks from when his employer must start applying IRPF withholdings. The DGT responds that the payer must apply withholdings according to the date stated in the accreditation document issued by the AEAT, based on the date of receipt.

The question raised

Cuestión planteada Desde qué fecha puede practicar las retenciones la empresa en la que actualmente trabaja, en la que empezó el 6 de abril de 2018.

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