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The applicants inquire how salaries following a judicial lawsuit for dismissal should be taxed and subject to withholding. The DGT responds that these amounts constitute income from employment and must be imputed to the period in which the judicial ruling becomes final.
Question posed: Form and percentage in which withholdings on account of IRPF must be carried out.
Amounts received by judicial ruling following a dismissal are income from employment. Their temporal imputation must be carried out in the tax period in which the judgment becomes final. Withholding shall be applied to the gross amount of the salaries, without deducting amounts that must be reimbursed due to indemnities or unemployment benefits unduly received. The calculation of the withholding shall follow the general procedure of the IRPF Regulations, as these salaries are not considered back pay.
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