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A company asks whether it can reduce the retention rate for its deputy director in the remaining months of the year to offset previous over-withholdings. The DGT responds that a lower rate than the legally established one cannot be applied and refers to the correction procedure to recover the excess withheld.
Question posed: It is asked whether, having applied a withholding rate higher than the corresponding one, it is possible to apply for the remainder of the year 2015 a withholding rate that (offsetting the excess withheld) allows for the adjustment of the total withholding amount for 2015 to the rate in force in that year for members of boards of directors: 37 percent.
For members of boards of directors, the applicable withholding tax rate is the one established by law, and the application of a lower rate to offset previously made excess withholdings is not permitted. In the event of over-withholding, the interested party may request the rectification of the tax return to obtain a refund of the undue payments.
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