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An employee inquired whether she could demand an increase in her income tax (IRPF) withholding rate after her company failed to act on her request. The Directorate General for Taxes (DGT) ruled that taxpayers have the right to request higher rates and that employers are obliged to comply with such requests.
Cuestión planteada Adecuación a derecho de la retención a cuenta del IRPF practicada por la empresa. Posibilidad de solicitar un tipo de retención superior.
Los contribuyentes pueden solicitar en cualquier momento a sus pagadores la aplicación de tipos de retención superiores a los reglamentarios. Los pagadores están obligados a atender estas solicitudes por escrito, aplicándolas como mínimo hasta el final del año y en los ejercicios sucesivos, salvo renuncia o cambio de circunstancias.
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