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An employee expresses disagreement with the tax withholdings applied by their company. The DGT explains the legal procedure for determining these withholdings and specifies the appropriate channel for appeal.
Cuestión planteada Consideración fiscal al respecto.
El cálculo de las retenciones por rendimientos del trabajo debe seguir los pasos de los artículos 82 a 88 del Reglamento del IRPF, partiendo de la cuantía total de las retribuciones. Esta cuantía incluye retribuciones dinerarias y en especie, fijas y variables previsibles, tras aplicar las minoraciones legales correspondientes. Para impugnar las retenciones practicadas, el contribuyente debe utilizar la vía de la reclamación económico-administrativa.
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