Doctrine by topic · DGT Observatory

Withholdings: 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 39 rulings · 2018–2025

Current position

Pensions for partial or total permanent disability under the General Regime are taxed as income from employment, unless they involve absolute disability or great invalidity. In business successions, the transferee entity acts as the same payer for the calculation of declaration limits. Services provided by directors that do not derive from their position are considered income from employment under article 17.1 of Law 35/2006 on Personal Income Tax (IRPF) and must be valued at market value.

The DGT's position is heterogeneous because the rulings address different withholding scenarios without a single doctrinal line. A constant application is observed regarding the nature of income from employment for directors' services (V1370-18 and V0387-23) and for non-exempt disability pensions (V2402-25). There is no thematic evolution, but rather an application of specific criteria to diverse cases.

Turning points

  1. V2785-19

    Specifies that the 9% withholding rate for the commencement of activity does not apply if the taxpayer already carried out the professional activity in the previous year.

  2. V1166-25

    Establishes that in business successions, the transferee entity maintains the status of the same payer for the calculation of the obligation to declare limits.

Analysis based on 36 of 39 rulings with a stated position. Updated 11 August 2026.

Rulings on this topic

24
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
V1275-26 25 May 2026

Judicially recognised salary difference deemed taxable income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalexención por responsabilidad civilfirmeza de la sentenciaatrasos LIRPF — Ley 35/2006 del IRPF art. 7.dLIRPF — Ley 35/2006 del IRPF art. 14.1
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
V0466-26 27 Feb 2026

Partial taxation under special and general IRPF regimes not allowed

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especialtrabajadores desplazadosrendimientos del trabajopagadoresresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 93LIRPF — Ley 35/2006 del IRPF art. 93.2.f
Affects CompanyExpat · Non-residentIndividual
V0455-26 27 Feb 2026

Model 296 to be used for annual declarations of special regime workers

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de tributaciónretencionesimpuesto sobre la renta de no residentesmodelo 296rendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 93RIRPF — RD 439/2007, Reglamento del IRPF art. 113
Affects CompanyExpat · Non-residentIndividual
V2402-25 10 Dec 2025

Disability pensions taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoincapacidad permanenteexenciónretencionesseguridad social LIRPF — Ley 35/2006 del IRPF art. 7.fLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V1290-25 11 Jul 2025

Requirement to make quarterly tax payments in 2025 if no retention in 2024

SG de Impuestos sobre la Renta de las Personas Físicas
pagos fraccionadosactividades profesionalesretencionesingresos a cuentaactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 109.1RIRPF — RD 439/2007, Reglamento del IRPF art. 109.2
Affects CompanyExpat · Non-residentIndividual
V1132-25 27 Jun 2025

TGSS and INSS are considered separate payers due to their legal personality

SG de Impuestos sobre la Renta de las Personas Físicas
pagadoresrendimientos del trabajopersonalidad jurídicaobligación de declararadministración pública LIRPF — Ley 35/2006 del IRPF art. 96LIRPF — Ley 35/2006 del IRPF art. 99.2
Affects CompanyExpat · Non-residentIndividual
V1110-25 25 Jun 2025

No more than one payer in corporate succession for IRPF declaration

SG de Impuestos sobre la Renta de las Personas Físicas
subrogación empresarialpagadorrendimientos del trabajoobligación de declararretenciones LIRPF — Ley 35/2006 del IRPF art. 96LIRPF — Ley 35/2006 del IRPF art. 96.2
Affects CompanyExpat · Non-residentIndividual

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