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V2491-20 22 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

Employers must apply a higher income tax withholding rate upon written request from the employee

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.

The question raised

Legality of the personal income tax (IRPF) withholding applied by the company. Possibility of requesting a higher withholding rate.

The DGT's ruling

Taxpayers may at any time request their payers to apply withholding tax rates higher than the statutory rates. Payers are obliged to comply with such written requests, applying them at least until the end of the year and in subsequent fiscal years, unless there is a waiver or a change in circumstances.

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