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A local authority consulted on which withholding tax regime to apply when paying the recovery of the extraordinary December 2012 bonus. The DGT ruled that, as the amounts are enforceable in the year of payment, the general withholding regime applies rather than the arrears regime.
Cuestión planteada Retención aplicable a los importes que por tales conceptos se van a abonar al personal de la entidad.
Los importes por la recuperación de la paga extraordinaria de 2012 son rendimientos del trabajo exigibles en el periodo en que se acuerda su pago. Al no ser considerados atrasos, se aplica el procedimiento general de retención del Reglamento del IRPF y no el tipo del 15% previsto para atrasos. En caso de fallecimiento del trabajador antes del pago, los rendimientos se imputan al último periodo impositivo del causante, considerándose excepcionalmente atrasos para la retención.
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