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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

Question posed: From which date may the company where the individual currently works, where they started on April 6, 2018, apply withholdings.

The DGT's ruling

The practice of personal income tax (IRPF) withholdings begins on the date the payer receives the supporting document regarding the earnings. In cases where the minimum period of stay in the year of displacement is not met, the practice of withholdings shall begin on January 1 of the following year, unless the communication is submitted after that date.

Apply this to a real case

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

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