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A worker requested a withholding rate higher than the statutory rate and subsequently submitted a waiver to revert to the rate they deemed correct. The Directorate-General for Traffic (DGT) rules that the waiver must apply to earnings paid after the communication, provided the five-day notice period prior to the payroll is met.
Cuestión planteada Incidencia de la renuncia.
La renuncia al tipo de retención superior solicitado debe tenerse en cuenta por el pagador en los rendimientos del trabajo que se satisfagan a partir de su realización. Para ello, la renuncia debe formularse por escrito con al menos cinco días de antelación a la confección de las nóminas. Si el pagador no aplica la renuncia y retiene en exceso, quien haya soportado la retención indebida puede solicitar la devolución de ingresos indebidos.
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