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A worker asks what retention applies to salaries paid in 2024 for 2021, following a judicial decision. The DGT clarifies that, as these are overdue and outstanding salaries, they must be charged to the 2021 tax year and subject to a 15% retention.
Cuestión planteada Tipo de retención aplicable.
Los salarios impagados en su momento, que son vencidos y adeudados, deben imputarse al período impositivo en que hubieran sido exigibles, en este caso el ejercicio 2021. Al percibirse en un ejercicio distinto, la retención aplicable sobre estos atrasos es del 15%, según el Reglamento del IRPF. No se aplica la regla de imputación al año de la firmeza judicial porque no pendía la determinación del derecho o la cuantía, sino que eran salarios ya adeudados.
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