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A query was made regarding the applicable withholding tax rate for employment income awarded by a court ruling and paid in a different year from its accrual. The Directorate-General for Taxes (DGT) ruled that, as these are back payments, a 15% withholding tax rate must be applied.
Cuestión planteada Tipo de retención aplicable.
Los rendimientos del trabajo determinados por sentencia judicial se imputan al período impositivo en que la resolución adquiere firmeza. Dado que la obligación de retener nace cuando se satisfacen las rentas, si el pago ocurre en un ejercicio posterior a la firmeza, se considera un atraso. Por tanto, se aplica el tipo de retención del 15% previsto en el artículo 80.1.5º del Reglamento del IRPF.
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