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A worker receiving both a salary and a disability pension enquired whether she could use the special procedure to determine her tax withholdings. The Directorate-General for Taxes (DGT) ruled that this is not possible, as the procedure requires that the only income from employment be passive benefits.
Cuestión planteada Si puede solicitar a la Administración tributaria, mediante el modelo 146, que determine la cuantía total de las retenciones aplicables a los citados rendimientos, de acuerdo con el procedimiento especial previsto en el artículo 89 del Reglamento del Impuesto.
Para aplicar el procedimiento del artículo 89 del RIRPF, los únicos rendimientos del trabajo del contribuyente deben ser prestaciones pasivas (como pensiones). Al percibir tanto una pensión como un sueldo derivado de un contrato de trabajo, no se cumple el requisito de exclusividad de las prestaciones pasivas. Por tanto, no procede la solicitud de determinación del tipo de retención mediante el modelo 146.
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