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A company asks how to tax salary arrears recognised by a judicial ruling. The DGT responds that these amounts must be charged to the year when the ruling becomes final, not the payment date.
Cuestión planteada Aclaración de cómo proceder en el cálculo del Impuesto sobre la Renta de las Personas Físicas en la nómina del trabajador.
Los rendimientos del trabajo pendientes de resolución judicial se imputan al período impositivo en que la resolución adquiere firmeza. Aunque el abono se realice en un ejercicio posterior, la tributación corresponde al ejercicio en que la sentencia es firme. La retención aplicable será del 15% por tratarse de atrasos imputables a ejercicios anteriores.
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