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A worker inquired when to declare back pay following the annulment of a collective redundancy procedure (ERE) and which withholding tax to apply. The DGT ruled that income must be attributed to the year the court ruling becomes final and, since payment occurs in a subsequent year, it is treated as back pay.
Cuestión planteada Rendimientos del trabajo. Salarios de tramitación. Imputación temporal. Retenciones.
Los salarios de tramitación son rendimientos del trabajo que se imputan al período impositivo en que la resolución judicial que determina el derecho a su percepción adquiere firmeza. Al satisfacerse en un período impositivo posterior al de su imputación, estos importes tienen la consideración de atrasos, aplicando el tipo de retención del 15 por ciento. La retención debe practicarse en el momento del abono y el contribuyente debe imputar las retenciones al período en que se imputan las rentas.
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