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An employee inquired whether a company could apply a withholding tax rate based on a bonus from the previous year that will ultimately not be paid. The Directorate General for Taxes (DGT) ruled that if circumstances exist to objectively prove a reduction in variable remuneration, the payer must not include such amounts when calculating the withholding tax base.
Cuestión planteada Si la empresa puede seguir aplicando un tipo de retención en 2019, cuya base se ha cuantificado teniendo en cuenta la retribución variable correspondiente al ejercicio 2018, que no se ha pagado ni se va a pagar en 2019.
Para determinar la base de la retención, se deben incluir las retribuciones variables previsibles, presumiéndose como mínimo las obtenidas en el año anterior. No obstante, si concurren circunstancias que permitan acreditar de manera objetiva un importe inferior, se puede reducir dicha base. Si el pagador desconoce la inexistencia del bonus al inicio del año, deberá regularizar el tipo de retención cuando se produzca la variación en la cuantía de las retribuciones.
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