{"id":344,"date":"2014-02-20T15:41:06","date_gmt":"2014-02-20T15:41:06","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=344"},"modified":"2014-02-20T17:03:55","modified_gmt":"2014-02-20T17:03:55","slug":"como-actuar-en-caso-de-error-en-la-practica-de-retenciones-a-cuenta-del-irpf","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/como-actuar-en-caso-de-error-en-la-practica-de-retenciones-a-cuenta-del-irpf\/","title":{"rendered":"C\u00f3mo actuar en caso de error en la pr\u00e1ctica de retenciones a cuenta del IRPF"},"content":{"rendered":"<p><a href=\"http:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/Fotolia_5271249_XS.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-346\" alt=\"Fotolia_5271249_XS\" src=\"https:\/\/ambitassessor.com\/blog\/wp-content\/uploads\/Fotolia_5271249_XS.jpg\" width=\"424\" height=\"283\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/Fotolia_5271249_XS.jpg 424w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/Fotolia_5271249_XS-300x200.jpg 300w\" sizes=\"auto, (max-width: 424px) 100vw, 424px\" \/><\/a>Una reciente resoluci\u00f3n de la Direcci\u00f3n General de Tributos (DGT) ha aclarado las obligaciones que incumben a empresa y trabajador en caso de haberse retenido menos de lo debido a cuenta del IRPF.<\/p>\n<p>De una parte, a la empresa le corresponde la obligaci\u00f3n de retener e ingresar en la Hacienda P\u00fablica dicha retenci\u00f3n, sin que el hecho de no haber practicado total o parcialmente dicha retenci\u00f3n en la n\u00f3mina salarial del trabajador la exima de tal obligaci\u00f3n.<\/p>\n<p>Y por otra parte, el trabajador debe deducir de la cuota de su declaraci\u00f3n del IRPF la cantidad que debi\u00f3 ser practicada a cuenta. En base a tales obligaciones de ambas partes, la DGT ha determinado que el incumplimiento (o cumplimiento defectuoso) de la obligaci\u00f3n de la empresa como retenedora no la faculta en el \u00e1mbito tributario para efectuar deducci\u00f3n alguna de los ingresos de los trabajadores que se deban a retenciones no practicadas en su momento, sin perjuicio de la posibilidad de reclamar su resarcimiento mediante el ejercicio de la acci\u00f3n de reembolso en el \u00e1mbito laboral de la jurisdicci\u00f3n social, cuyo plazo de prescripci\u00f3n es de un a\u00f1o, a contar desde la fecha del ingreso en la Hacienda p\u00fablica de la retenci\u00f3n cuyo reembolso se reclame, conforme al tambi\u00e9n reciente criterio establecido por la jurisprudencia del Tribunal Supremo (Sentencia de la Sala IV de lo Social, de 17\/04\/2013).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una reciente resoluci\u00f3n de la Direcci\u00f3n General de Tributos (DGT) ha aclarado las obligaciones que incumben a empresa y trabajador en caso de haberse retenido menos de lo debido a cuenta del IRPF. De una parte, a la empresa le corresponde la obligaci\u00f3n de retener e ingresar en la Hacienda P\u00fablica dicha retenci\u00f3n, sin que [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-344","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00f3mo actuar en caso de error en la pr\u00e1ctica de retenciones a cuenta del IRPF - Ambit Assessor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgiambit.com\/blog\/como-actuar-en-caso-de-error-en-la-practica-de-retenciones-a-cuenta-del-irpf\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3mo actuar en caso de error en la pr\u00e1ctica de retenciones a cuenta del IRPF - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Una reciente resoluci\u00f3n de la Direcci\u00f3n General de Tributos (DGT) ha aclarado las obligaciones que incumben a empresa y trabajador en caso de haberse retenido menos de lo debido a cuenta del IRPF. 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