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The query asks which withholding tax rate should be applied when paying backdated income from previous years to active employees, inactive employees, or former employees. The DGT rules that, as these are backdated payments attributable to previous financial years, a withholding tax rate of 15% applies.
Cuestión planteada Tipo de retención aplicable.
Los rendimientos del trabajo abonados en periodos posteriores a su exigibilidad se consideran atrasos imputables a ejercicios anteriores. Sobre la cuantía íntegra de estos atrasos se debe aplicar un tipo de retención del 15%, salvo que se apliquen los tipos específicos para administradores o por actividades de impartición de cursos o elaboración de obras. En el caso de trabajadores que adeuden dinero a la empresa, la retención se aplica sobre el importe íntegro de los atrasos.
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