Skip to content
Back to index
V2850-14 21 October 2014 · SG de Tributos Criterion in force
IRPF · retenciones

Rectification of tax self-assessments required to recover undue IRPF withholdings

A court agent (procurador) inquired about the procedure for recovering IRPF withholdings paid to a Professional Association when fees were received through a different channel. The Directorate General for Taxes (DGT) ruled that the correct mechanism is to request a rectification of the tax self-assessment.

The question raised

What is the mechanism for obtaining the refund of the withholdings on account of Personal Income Tax (IRPF) unduly paid.

The DGT's ruling

To obtain a refund of undue payments resulting from withholdings, a rectification of the self-assessment must be requested. Both the party liable for the payment (the College of Procurators) and the persons who have borne the withholding (the procurators) may request the refund. The State Tax Administration Agency shall be responsible for assessing the merits of the rectification and the refund.

Book your free first meeting