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V0585-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

15% retention due on salary arrears from prior fiscal years

A company asks what retention to apply and on what basis when paying salary arrears following the nullity of a dismissal. The DGT responds that these salaries are attributable to the fiscal year in which the judgment became final and must be subject to a 15% retention.

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2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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