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A worker sought clarification on the tax treatment of temporary disability (IT) benefit arrears from 2021, paid in 2022 following an INSS resolution. The DGT clarifies that these amounts constitute arrears attributed to the previous tax year and must be subject to a specific withholding rate.
Cuestión planteada Si es correcto el tratamiento fiscal que ha hecho su empresa en 2022, en cuanto al cálculo del tipo de retención se refiere, del cobro de los atrasos de la prestación por IT de 2021, y cuál sería el tipo de retención correcto que le deberían haber aplicado en el año 2022.
Las diferencias de prestaciones por IT de 2021 pagadas en 2022 son rendimientos del trabajo imputables a 2021 por ser exigibles en ese ejercicio. Al ser atrasos, les corresponde un tipo de retención del 15% según el artículo 80.1.5º del RIRPF. Además, estos atrasos no deben incluirse en la base para calcular el tipo de retención de las prestaciones corrientes del año en que se perciben.
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