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V0429-20 24 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Triennial increments paid in 2020 for previous periods are attributed to the 2020 financial year and subject to the general rate

A local council paid in January 2020 triennial increments corresponding to the period from July 2018 to December 2019, which had not been previously paid due to budgetary constraints. The Directorate-General for Taxes (DGT) has determined that these amounts are attributed to the year 2020 and are subject to the general withholding tax rate.

The question raised

Cuestión planteada Retención aplicable.

The DGT's ruling

Los rendimientos del trabajo se imputan al periodo impositivo en que sean exigibles por su perceptor. Al incorporarse a la nómina en enero de 2020, la exigibilidad se produce en dicho ejercicio. El tipo de retención aplicable es el general, determinado según el procedimiento del artículo 82 del Reglamento del Impuesto.

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