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V2578-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

15% retention applies to salary arrears imputed to prior years

A local council must pay salary supplements for 2016–2021 following a final judicial ruling in 2022. The DGT clarifies that these income are attributed to the 2022 tax year and, since they are paid in 2025, a 15% retention rate applies due to the arrears.

The question raised

Withholding to be applied to amounts corresponding to supplements.

The DGT's ruling

Income from employment derived from a final judicial ruling is attributed to the tax period in which said ruling becomes final. When received in a period subsequent to its attribution, a 15% withholding rate applies to arrears corresponding to previous tax years, in accordance with the Personal Income Tax Regulations. Withholdings are attributed to the period in which the income is attributed, regardless of when they are applied.

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