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A taxpayer requested guidance on how to tax salary arrears from 2017 and 2018 that were received at a later date. The DGT indicates that they must be attributed to the years in which they were due and that a 15% withholding tax rate applies.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
Los rendimientos del trabajo deben imputarse al período impositivo en que sean exigibles por su perceptor. En el caso de atrasos, la imputación debe realizarse en los ejercicios correspondientes a su exigibilidad (2017 y 2018 en este caso). Para estos atrasos, el tipo de retención aplicable es del 15%, según el Reglamento del IRPF.
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