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A worker received salary differences and late payment interest in 2020 arising from a 2017 court ruling. The DGT clarifies that salary arrears are attributed to the year the judgment becomes final, whereas late payment interest is treated as capital gains without withholding tax.
Cuestión planteada Retención a cuenta del IRPF aplicable a las diferencias retributivas percibidas.
Las diferencias retributivas por resolución judicial deben imputarse al período impositivo en que la sentencia adquiere firmeza. Dichos importes se consideran atrasos, aplicándose el tipo de retención fijo para tales conceptos. Los intereses de demora tienen naturaleza de ganancias patrimoniales y no están sujetos a retención. Si las retenciones son superiores a las debidas, el contribuyente puede solicitar la devolución mediante la rectificación de la autoliquidación o la reclamación económico-administrativa.
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