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A taxpayer asks how to declare arrears in Social Security benefits from previously prescribed tax years and which withholding rate to apply. The DGT indicates that they must be attributed to the period in which they were due and that the 15% withholding rate is correct.
Cuestión planteada - Imputación temporal y procedimiento para regularizar las declaraciones correspondientes a los ejercicios prescritos.
Los rendimientos del trabajo percibidos en periodos distintos a los que eran exigibles por circunstancias no imputables al contribuyente se imputan a los periodos en que resultaron exigibles. El contribuyente debe presentar declaraciones complementarias en el plazo comprendido entre la fecha de cobro y el final del inmediato siguiente plazo de declaración. El tipo de retención aplicable a estos atrasos es del 15%.
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