Doctrine by topic · DGT Observatory

IRPF withholding tax: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 1875 rulings · 2014–2026

Current position

In professional civil societies, the withholdings borne by the entity are deducted in the personal tax return of each partner according to the proportion of income attributed to them. For services provided abroad under tax treaties, the withholding must not exceed the limit established in the applicable treaty. For employment income, the limit for non-declaration due to a single payer remains at 22,000 euros per year.

The DGT's position is heterogeneous due to the diversity of the scenarios presented, but it maintains constant criteria on specific topics. In business subrogation, it has been reiterated that the transferee is the same employer to avoid the existence of more than one payer. No doctrinal change is observed, but rather the application of stable criteria in different areas of IRPF (Personal Income Tax).

Analysis based on 1824 of 1875 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

24
V5176-26 15 Jul 2026

Bonus from fund transfers taxed as mobile capital income

SG de Tributación de las Operaciones Financieras
rendimientos del capital mobiliariobonificacióntraspaso de fondosbase imponible del ahorrocesión de capitales propios LIRPF — Ley 35/2006 del IRPF art. 25.2LIRPF — Ley 35/2006 del IRPF art. 46
Affects CompanyExpat · Non-residentIndividual
V5046-26 18 Jun 2026

Exemption from corporate tax retention possible if conditions met

SG de Impuestos sobre las Personas Jurídicas
retenciónarrendamiento de inmueblesexoneración de retenciónpago a cuentaimpuesto sobre sociedades LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 128.1RIS RD 634/2015
Affects CompanyExpat · Non-residentIndividual
V1509-26 12 Jun 2026

Electric vehicle deduction not a retention regularization assumption

SG de Impuestos sobre la Renta de las Personas Físicas
regularización del tipo de retencióndeducción por vehículo eléctricorendimientos del trabajoretencionesreglamento del irpf RIRPF — RD 439/2007, Reglamento del IRPF art. 87LIRPF — Ley 35/2006 del IRPF art. disposición adicional quincuagésima octava
Affects CompanyExpat · Non-residentIndividual
V1499-26 12 Jun 2026

IRPF deduction possible if employer error in withholding

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesrendimientos del trabajocuotaretenedorretribuciones legalmente establecidas LIRPF — Ley 35/2006 del IRPF art. 99.5LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1317-26 28 May 2026

Director and board members' remuneration considered as earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoconsejeros externosretenciónadministradoressociedad mercantil LIRPF — Ley 35/2006 del IRPF art. 17.2.eLIRPF — Ley 35/2006 del IRPF art. 101.2
Affects CompanyExpat · Non-residentIndividual
V1117-26 19 May 2026

No obligation to file tax return if income below legal thresholds

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos del capital mobiliarioletras del tesoroobligación de declararlímite de exclusión LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 85
Affects CompanyExpat · Non-residentIndividual
V1111-26 19 May 2026

Self-employed professionals must withhold IRPF if providing economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
retencióningreso a cuentaactividades económicasrendimientos de actividades profesionalessujeto retenedor LIRPF — Ley 35/2006 del IRPF art. 99.2RIRPF — RD 439/2007, Reglamento del IRPF art. 74.1
Affects CompanyExpat · Non-residentIndividual
V0585-26 11 Mar 2026

Only own children can be included for IRPF withholding in Form 145

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesmínimo por descendientesmodelo 145rendimientos del trabajovínculo de parentesco LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 60
Affects CompanyExpat · Non-residentIndividual

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