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A query was raised regarding whether having had income tax withholdings on employment income applied at a lower rate than required obliges an individual to file an Income Tax return. The Directorate General for Taxes (DGT) ruled that incorrectly applied withholdings do not alter the obligation to file a return.
Cuestión planteada Si el hecho de haberle practicado mal las retenciones le obliga a presentar la declaración del IRPF.
La obligación de presentar la declaración se determina por los límites establecidos en el artículo 96 de la Ley 35/2006. Unas retenciones inferiores a las procedentes no modifican el contenido de dicha obligación. Si la retención es inferior por causa imputable exclusivamente al retenedor, el perceptor podrá deducir de la cuota la cantidad que debió ser retenida.
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