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A company inquired whether it must withhold Personal Income Tax (IRPF) when paying 3,612 euros annually over five years to former employees. The Directorate General for Taxes (DGT) ruled that, as the amounts do not exceed the relevant quantitative thresholds, there is no obligation to withhold.
Cuestión planteada Si se debe efectuar retención sobre las dichas cantidades abonadas por la empresa consultante.
Las entidades que satisfagan rendimientos del trabajo deben practicar retención según el artículo 99.2 de la LIRPF. No obstante, el artículo 81 del RIRPF establece límites cuantitativos excluyentes según la situación del contribuyente. Si la cuantía de los rendimientos no supera dichos límites, no procede la obligación de retener.
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