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V2010-18 5 July 2018 · SG de Fiscalidad Internacional Criterion in force
IRPF · retenciones

Refund of income tax withholdings from late 2012 possible through rectification of self-assessments

A taxpayer, who was deemed a non-resident in 2012 after having previously taxed as a resident in Spain, inquired about recovering income tax withholdings applied by her employer. The Directorate General of Taxes (DGT) ruled that, due to the interruption of the statute of limitations caused by an income tax audit, she may only request a refund for withholdings from the final periods of that year.

The question raised

Cuestión planteada Devolución de las retenciones a cuenta en el IRPF al ser considerada no residente fiscal en España. Plazo para solicitar la devolución.

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