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V2924-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

A 15% withholding tax rate applies to employment income paid in a financial year following the final court ruling

A query was made regarding the applicable withholding tax rate for employment income awarded by a court ruling and paid in a different year from its accrual. The Directorate-General for Taxes (DGT) ruled that, as these are back payments, a 15% withholding tax rate must be applied.

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2021-11-19PublishedPublished 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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