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New guides on the latest Spanish tax and immigration developments.
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A query was raised regarding whether a company must withhold Income Tax (IRPF) in 2020 for extra payments not received due to an ERTE (temporary layoff scheme). The Directorate General for Taxes (DGT) ruled that the obligation to withhold arises when the income is actually satisfied or paid.
This ruling clarifies the timing of tax withholding obligations for employers, confirming that the obligation is triggered by the actual disbursement of funds rather than the accrual of the right to receive them.
The tax team reviews your specific situation.
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