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A query is made regarding the temporal imputation and the applicable withholding tax on back pay for on-call duties recognized by judicial sentence. The DGT establishes that these earnings are imputed to the period in which the sentence becomes final and that the reduction for generation exceeding two years applies.
Question raised: Temporal imputation and applicable withholding.
Earnings from employment pending judicial resolution are imputed to the tax period in which the resolution becomes final. As they cover a generation period exceeding two years, the reduction under article 18.2.a) of the IRPF Law is applicable. Regarding withholdings, these amounts are integrated with regular earnings, applying the reduction to determine the calculation base. If they are paid in a period subsequent to their imputation, the 15% withholding rate for back pay may be applied.
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