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V1280-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

Salaries owed from previous years are charged to the year they became due and subject to a 15% retention

A worker asks what retention applies to salaries paid in 2024 for 2021, following a judicial decision. The DGT clarifies that, as these are overdue and outstanding salaries, they must be charged to the 2021 tax year and subject to a 15% retention.

In 6 key points

Lifecycle

2025-07-10PublishedPublished 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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