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A pensioner asks whether the increased tax rate on their pension after annual revaluation is correct. The DGT explains that income tax withholdings are governed by the IRPF Regulation and that adjustments can be made when earnings or personal circumstances change.
Cuestión planteada Si es correcto el tipo de retención que se le está aplicando.
Las retenciones sobre rendimientos del trabajo se calculan aplicando el procedimiento de los artículos 80 y siguientes del RIRPF. Procederá regularizar el tipo de retención cuando se produzcan variaciones en la cuantía de las retribuciones o si el pensionista comienza a percibir nuevas pensiones. Si el contribuyente considera que la retención practicada es indebida, puede instar la rectificación de su autoliquidación según la Ley General Tributaria.
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