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A company asks whether IRPF withholding applies to a dismissal payment deemed invalid following changes to Law 26/2014. The DGT replies that retention obligation arises at payment time, and if income was exempt at that time, withholding does not apply even if the law changes afterwards.
Cuestión planteada Dadas las modificaciones introducidas en la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014, obligación por parte de la consultante de practicar retención sobre la indemnización que ha satisfecho.
La obligación de retener nace en el momento en que se satisfacen o abonan las rentas. Si al abonar la indemnización por despido esta se encontraba exenta según la normativa vigente, no existe obligación de practicar retención. La posterior entrada en vigor de modificaciones legales que afecten a la exención no obliga a la empresa a practicar retención sobre un pago ya realizado.
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