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A query was raised regarding whether a company could deduct IRPF withholdings from 2014 payroll that were incorrectly applied in 2013. The DGT ruled that there is no legal provision allowing a withholding agent to deduct such amounts from a worker's income.
Cuestión planteada Se pregunta si el retenedor puede descontarle en las nóminas de 2014 el importe de las retenciones no practicadas en 2013.
Según el artículo 99.5 de la Ley 35/2006, cuando la retención no se practica o es inferior a la debida por causa del retenedor, el perceptor deducirá de su cuota la cantidad que debió ser retenida. El incumplimiento de las obligaciones del retenedor no permite, en el ámbito tributario, efectuar deducciones de los ingresos de los trabajadores ni reclamarles cantidades por retenciones no practicadas en su momento.
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