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A commercial property landlord enquired whether they could deduct withholdings in their Personal Income Tax (IRPF) return when issuing credit notes with a negative balance due to a decrease in the Consumer Price Index (CPI). The Directorate General for Tax (DGT) ruled that the withholdings actually applied by the tenant may be accounted for.
Cuestión planteada Deducción de las retenciones en la declaración del IRPF.
No procede aplicar la deducción de la cantidad que debió ser retenida cuando la retención no es inferior al importe debido, sino que el rendimiento íntegro se minora por una factura rectificativa. El contribuyente debe computar en su autoliquidación las retenciones efectivamente practicadas por el arrendatario. Las retenciones se imputan al período en que se imputen las rentas sometidas a retención.
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