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A company has requested clarification regarding its obligation to apply tax withholdings and the 30% reduction for employment income generated over a period exceeding two years. The DGT clarifies how the payer must consider income from the previous five periods when calculating the withholding rate.
Question raised In relation to the obligation to perform withholdings and the 30% reduction on employment income with a generation period exceeding 2 years:
El pagador debe minorar la cuantía total de las retribuciones en la reducción prevista en el artículo 18.2 de la LIRPF. Para aplicar la limitación de los cinco periodos impositivos anteriores, el pagador debe considerar aquellos rendimientos a los que previamente aplicó la reducción para el cálculo de la retención, salvo que el trabajador comunique que no aplicó dicha reducción en su autoliquidación. Esta comunicación se realiza mediante el modelo 145.
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