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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.
Cuestión planteada Se pregunta si, al haber practicado una retención superior a la correspondiente, es posible aplicar para el resto del año 2015 un tipo de retención que (compensando el exceso retenido) permita ajustar el importe total de la retención de 2015 al tipo vigente en ese año para los miembros de los consejos de administración: 37 por ciento.
Para los miembros de consejos de administración, el tipo de retención aplicable es el establecido legalmente y no resulta posible la aplicación de un tipo inferior para compensar retenciones previas. Ante un exceso de retención, el interesado puede instar la rectificación de la autoliquidación o solicitar la devolución de ingresos indebidos. Tanto el retenedor como la persona que haya soportado la retención indebida están legitimados para solicitar dicha devolución.
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