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A taxpayer inquired about the timing of tax attribution and the applicable withholding tax for salary differences from 2019, recognised by a court ruling in 2020. The Directorate General of Taxes (DGT) ruled that these must be attributed to the year the ruling becomes final, applying the general withholding tax procedure.
Question raised: Applicable Personal Income Tax (IRPF) withholding.
Income from employment arising from pay differences pending judicial resolution shall be imputed to the tax period in which the judgment becomes final. The payer must apply the withholding tax on the gross amount according to the general procedure set forth in the Regulations, taking into account the regularization if such income has already been being paid. The fixed rate of 15% for arrears would only be applicable if the payment were made in 2021.
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