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MEDIUM
FISCAL

15% retention applies to salary arrears imputed to prior years

V2578-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2578-25
Published
18 Dec 2025

Summary

A local council must pay salary supplements for 2016–2021 following a final judicial ruling in 2022. The DGT clarifies that these income are attributed to the 2022 tax year and, since they are paid in 2025, a 15% retention rate applies due to the arrears.

In 6 key points

Lifecycle

2025-12-18PublishedPublished 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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