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A company asks whether IRPF retention applies to unfair dismissal payments made after the 26/2014 law reform. The tax authority replies that retention arises at the time of payment, and if the indemnity was exempt under the applicable rules at that time, no retention is due.
Cuestión planteada Dadas las modificaciones introducidas en la Ley del Impuesto sobre la Renta de las Personas Físicas por la Ley 26/2014, obligación por parte de la consultante de practicar retención sobre las indemnizaciones que ha satisfecho.
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