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A local council has requested clarification on the withholding tax rate to apply when paying differences in bonuses for extraordinary services performed in 2019, 2020, and 2021, which are being corrected in 2022. The Directorate General of Taxes (DGT) has ruled that, as these constitute income from previous years, the fixed rate of 15% must be applied.
Question raised: Type of withholding applicable to differences in bonuses to be paid to several employees of a city council for the performance of extraordinary services in the years 2019, 2020, and 2021. The differences correspond to a material error in the calculation of the bonuses when they were paid, an error that will be corrected in 2022 with the payment of the differences.
Employment income is attributed to the period in which it becomes due, which in this case are the years in which the services were rendered. The obligation to withhold arises at the time of payment. As these are arrears corresponding to financial years prior to the year of their satisfaction, the 15% withholding rate provided for in Article 80.1.5 of the IRPF Regulations shall apply.
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