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V0904-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Compensations from a collective agreement for salary delays are charged to the exercise in which they were originally due

A sports entity asks about the nature and tax period of delayed salaries through a collective agreement due to the COVID-19 crisis. The DGT determines that delayed salaries must be taxed in the exercise in which they were originally due, and new salaries are taxed according to their new due date.

The question raised

Classification and temporal imputation of the compensations established in the Collective Agreement.

The DGT's ruling

Compensations from the collective agreement constitute earned income from employment. Salaries whose enforceability predates the agreement are considered arrears due to justified circumstances not attributable to the employee, and must be taxed in the fiscal year of their enforceability through a supplementary tax return. Salaries whose enforceability postdates the agreement shall be imputed to the fiscal year in which they become enforceable according to the newly agreed terms. In the case of arrears, a withholding tax rate of 15 percent shall apply.

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