{"id":874,"date":"2026-02-04T12:24:58","date_gmt":"2026-02-04T12:24:58","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=874"},"modified":"2026-03-09T12:35:35","modified_gmt":"2026-03-09T12:35:35","slug":"retencion-no-practicada-aplicable-en-el-irpf","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/retencion-no-practicada-aplicable-en-el-irpf\/","title":{"rendered":"Retenci\u00f3n no practicada \u00bfaplicable en el IRPF?"},"content":{"rendered":"<p>En ocasiones, las empresas, voluntaria o involuntariamente, practican a sus empleados una\u00a0retenci\u00f3n\u00a0por\u00a0IRPF\u00a0inferior a la que corresponder\u00eda aplicando la norma.<\/p>\n<p>Esto ocurre especialmente con ocasi\u00f3n de las\u00a0<strong><a href=\"https:\/\/www.alfonsea.com\/la-indemnizacion-a-alta-direccion-no-esta-exenta-del-irpf\/\" target=\"_blank\" rel=\"noopener noreferrer\">indemnizaciones por despido<\/a>.<\/strong>\u00a0Errores en las cantidades que deben considerarse exentas o irregulares, llevan a las empresas a practicar menos retenciones de las obligatorias.<\/p>\n<p>Pues bien, siempre que el motivo del error sea imputable al retenedor, el empleado puede computarse en su\u00a0IRPF\u00a0la\u00a0retenci\u00f3n\u00a0que en realidad deber\u00eda haberse ingresado. Evidentemente, Hacienda podr\u00e1 reclamar a la empresa la retenci\u00f3n no practicada<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En ocasiones, las empresas, voluntaria o involuntariamente, practican a sus empleados una\u00a0retenci\u00f3n\u00a0por\u00a0IRPF\u00a0inferior a la que corresponder\u00eda aplicando la norma. Esto ocurre especialmente con ocasi\u00f3n de las\u00a0indemnizaciones por despido.\u00a0Errores en las cantidades que deben considerarse exentas o irregulares, llevan a las empresas a practicar menos retenciones de las obligatorias. Pues bien, siempre que el motivo del [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Retenci\u00f3n no practicada \u00bfaplicable en el IRPF?<\/title>\n<meta name=\"description\" content=\"En ocasiones, las empresas, voluntaria o involuntariamente, practican a sus empleados una\u00a0retenci\u00f3n\u00a0por\u00a0IRPF\u00a0inferior a la que corresponder\u00eda aplicando la\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.alfonsea.com\/es\/retencion-no-practicada-aplicable-en-el-irpf\/\" \/>\n<meta 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