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A query was raised regarding when judicially recognised wage differences should be taxed and which withholding rate should be applied. The DGT establishes that these earnings are attributed to the period in which the court ruling becomes final.
Cuestión planteada Sometimiento a retención a cuenta del IRPF de unos rendimientos del trabajo a abonar a una extrabajadora, y que se corresponden con unas diferencias salariales (por el período de 1 de abril de 2018 a 30 de marzo de 2019) establecidas por sentencia judicial.
Los rendimientos del trabajo por diferencias salariales pendientes de resolución judicial se imputan al periodo impositivo en que la sentencia adquiere firmeza. El tipo de retención se determinará según el procedimiento general del Reglamento del IRPF. Si el pago se realiza en un periodo posterior al de la imputación temporal, se aplicará el tipo fijo del 15% por atrasos.
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