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A query was raised regarding the withholding tax rate applicable to backdated employment income relating to previous tax years. The Directorate General for Taxes (DGT) ruled that, as payment is made in a period different from the one to which it is attributed, the 15% rate applies.
Cuestión planteada Aplicación del tipo de retención del 15 por 100 establecido para atrasos de rendimientos del trabajo que procede imputar a ejercicios anteriores.
La obligación de retener nace cuando se satisfacen o abonan las rentas. En el caso de atrasos que correspondan imputar a ejercicios anteriores al que se satisfacen, resulta aplicable el tipo de retención del 15% establecido en el artículo 80.1.5º del Reglamento del IRPF, salvo que se apliquen los tipos previstos para administradores o por impartir cursos y similares.
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