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A City Council inquires about the withholding rate to apply when paying 2013 salaries in 2015 along with late payment interest. The DGT determines that the salaries are arrears subject to a 15% withholding rate and the interest constitutes capital gains without withholding.
Issue raised: Applicable withholding rate.
Remuneration due in one fiscal year but paid in a subsequent one is considered arrears, subject to a 15% withholding rate. Late payment interest under the Workers' Statute is compensatory in nature and must be taxed as capital gains. No withholding is applicable to these interest payments as they are not provided for in the Personal Income Tax Regulations.
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