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V2344-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Application of statutory withholding rates following written waiver of a higher rate

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.

The question raised

Impact of the waiver.

The DGT's ruling

The waiver of the requested higher withholding rate must be taken into account by the payer in the employment income paid from the date of its execution. To this end, the waiver must be made in writing at least five days prior to the preparation of the payrolls. If the payer does not apply the waiver and withholds in excess, the person who has borne the undue withholding may request the refund of undue payments.

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