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A worker on an indefinite contract receives their final settlement, raising the question of whether the IRPF withholding rate should be recalculated by considering the compensatory pension for the entire year or only the portion proportional to the time worked. The DGT rules that the termination of the employment relationship necessitates regularising the withholding rate and that the compensatory pension can reduce the withholding base without time limits.
Cuestión planteada Si a la hora de hacer dicho finiquito al trabajador, hay que hacer el recálculo del porcentaje de IRPF y si hay que tener en cuenta por pensión compensatoria para todo el año, o solamente la parte proporcional al tiempo que está en la empresa.
La extinción de la relación laboral constituye un supuesto de regularización del tipo de retención según el artículo 87.2 del RIRPF. Al calcular la nueva cuota de retención, la cuantía total de las retribuciones podrá ser disminuida por la pensión compensatoria que el trabajador deba satisfacer por resolución judicial. Esta disminución de la base de retención puede aplicarse íntegramente, sin tener en cuenta únicamente la parte proporcional al tiempo permanecido en la empresa.
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