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V0192-16 ·20 January 2016 ·consulta-vinculante Medium impact
Tax

Back pay from court rulings excluded from the calculation of the withholding tax base

A query was raised regarding how to calculate the withholding tax rate in 2015 following the receipt of variable remuneration pending from previous years via judicial proceedings. The DGT ruled that back pay should not be included when determining the total amount of remuneration for the current year.

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2016-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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