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A query was raised regarding when compensation for participating in selection boards must be taxed for Personal Income Tax (IRPF) purposes and which withholding rate applies. The Directorate General for Taxes (DGT) ruled that such amounts must be attributed to the period in which they become due, which coincides with the tax year the services were rendered, and that either the general rate or the 15% rate shall apply if paid as arrears.
Question raised: Temporal imputation in Personal Income Tax (IRPF) of the compensation for appearances as members of selection tribunals for an organism of the Local Administration.
The temporal imputation of income from employment occurs in the tax period in which it becomes due, determined by the moment when the recipient can claim payment. In the case of court appearances, the due date coincides with the fiscal year in which the appearances are made. The withholding rate shall be the general rate, unless payment is made in a subsequent fiscal year, in which case a 15% rate shall apply as they constitute arrears.
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