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A worker rehired after a contested dismissal asks whether unemployment benefit wrongly received should be deducted when calculating retention on her salary arrears. The DGT responds that retention applies to the full salary amount and must be included with other income from employment for the year.
Cuestión planteada Si para el cálculo de la retención de los salarios de tramitación deben tenerse en cuenta tanto el importe de la prestación por desempleo indebidamente percibida por la consultante como el resto de los rendimientos de trabajo que obtendrá de la empresa en 2025.
Los salarios de tramitación son rendimientos del trabajo y su retención se determina siguiendo el procedimiento general del Reglamento del Impuesto. La retención debe practicarse sobre el importe íntegro de dichos salarios sin deducir la prestación por desempleo que la trabajadora deba reintegrar. Además, estos rendimientos deben integrarse con las demás retribuciones que la empresa satisfaga por la relación laboral en el mismo ejercicio.
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