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A professional asks whether they can waive the application of IRPF withholdings by their clients without reducing their installment payments. The DGT responds that the obligation to withhold is mandatory for the payer.
Question posed: Whether there exists the possibility of waiving the application of such withholdings by clients on their income, without reducing the amount of said withholdings in their installment payments.
When a withholding agent pays income subject to this obligation, they are imperatively required to apply the withholding. The recipient of the income has no option to choose whether or not the IRPF withholding is applied.
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