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A company in insolvency proceedings requested clarification on whether it must withhold Personal Income Tax (IRPF) when paying salaries from 2015 and 2016 in 2017, and which rate to apply. The Directorate General for Taxes (DGT) ruled that withholding must be carried out at the time of payment, applying a 15% rate as these payments constitute arrears.
Cuestión planteada Si existe obligación de la concursada como empleadora de practicar retenciones, y en caso afirmativo si el tipo de retención aplicable es el del 15% o el que corresponda según el procedimiento general.
La obligación de retener nace en el momento en que se satisfacen o abonan las rentas. Al tratarse de rendimientos del trabajo que deben imputarse a ejercicios anteriores (2015 y 2016), el tipo de retención aplicable es el del 15% para atrasos. Los trabajadores deberán imputar dichos rendimientos a los periodos en los que fueron exigibles mediante autoliquidaciones complementarias sin sanción ni intereses.
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