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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.
Cuestión planteada Retención que se debe practicar sobre las cantidades correspondientes a los complementos.
Los rendimientos del trabajo derivados de una sentencia judicial firme se imputan al período impositivo en que dicha resolución adquiere firmeza. Al percibirse en un período posterior al de su imputación, se aplica el tipo de retención del 15% para atrasos que correspondan a ejercicios anteriores, según el Reglamento del IRPF. Las retenciones se imputan al período en que se imputan las rentas, independientemente de cuándo se practiquen.
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