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A query was raised regarding when salary arrears resulting from a court ruling should be taxed and whether statutes of limitation apply. The Directorate General of Taxes (DGT) ruled that they must be attributed to the period in which the ruling becomes final.
Cuestión planteada Sometimiento a retención a cuenta del IRPF de unas diferencias retributivas establecidas por sentencia judicial de 2020: posible aplicación de la prescripción.
Los rendimientos del trabajo por diferencias retributivas resultantes de una sentencia judicial se imputan al periodo impositivo en que la resolución adquiera firmeza. Al percibirse en un periodo posterior a su imputación, se aplicará el tipo de retención del 15% para atrasos. No procede la prescripción de los años correspondientes a los atrasos porque la normativa de imputación temporal impide que transcurra el plazo de cuatro años.
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