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An interim civil servant recovers economic rights following a judicial ruling that annuls her dismissal. The DGT clarifies that this back pay must be taxed in the year the ruling becomes final and specifies how to calculate the withholding tax.
Question posed: Considering that the economic rights from 26 April 2013 to 31 January 2015 amount to €36,116.15 (from which the unemployment benefits received by the interim civil servant between 07/05/2013 and 10/02/2015 in the amount of €13,723.19 must be deducted) and the remunerations from 1 February to 31 December amount to €21,151.65, the applicable withholding tax rate is requested.
Income from employment pending judicial resolution is imputed to the tax period in which the ruling becomes final. To calculate the withholding tax, all employment income from 2015 must be included without excluding the reimbursement of unemployment benefits. The legal interest from the ruling is compensatory in nature and is considered capital gains not subject to withholding. The 30% reduction for irregular income does not apply if the period of back pay does not exceed two years.
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