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A worker inquired about the applicable withholding tax on an amount received due to a non-compete agreement. The DGT ruled that such an amount constitutes employment income and must be added to the total remuneration to calculate the withholding tax.
Cuestión planteada Retención aplicable a la mencionada cantidad.
Las cantidades percibidas por un pacto de no competencia se califican como rendimientos íntegros del trabajo según el artículo 17.1 de la LIRPF. Para calcular la retención, se debe sumar esta compensación a la totalidad de las retribuciones dinerarias o en especie que el trabajador vaya a percibir en el año natural. No es aplicable ninguna reducción del artículo 18.2 de la LIRPF por no ser un rendimiento con periodo de generación superior a dos años ni notoriamente irregular.
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