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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.
Cuestión planteada Calificación e imputación temporal de las compensaciones establecidas en el Acuerdo Colectivo.
Las compensaciones del acuerdo colectivo son rendimientos del trabajo. Los salarios cuya exigibilidad era anterior al acuerdo se consideran atrasos por circunstancias justificadas no imputables al empleado, debiendo tributar en el ejercicio de su exigibilidad mediante autoliquidación complementaria. Los salarios cuya exigibilidad sea posterior al acuerdo se imputarán al ejercicio en que sean exigibles según los nuevos plazos pactados. En el caso de atrasos, se aplicará un tipo de retención del 15 por ciento.
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