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A company in liquidation has requested clarification on whether it must withhold income tax (IRPF) when paying salaries and when reimbursing amounts to FOGASA. The Directorate General for Taxes (DGT) has ruled that withholding is mandatory when paying employment income, but not when making the reimbursement to the Fund.
Cuestión planteada Obligación de practicar retenciones a cuenta por el IRPF sobre los importes satisfechos a los trabajadores y los importes reintegrados al Fondo de Garantía Salarial.
La entidad y el FOGASA están obligados a practicar retenciones de IRPF en el momento en que satisfagan rentas del trabajo sujetas a esta obligación. Sin embargo, el importe que la entidad reembolse al FOGASA no está sujeto a la obligación de efectuar retenciones a cuenta del IRPF.
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