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MEDIUM
FISCAL

15% retention due on salary arrears from prior fiscal years

V0585-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0585-25
Published
1 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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

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