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A company has requested clarification on the withholding tax to apply to a bonus to be paid in 2020 for objectives met during a financial year starting in 2019. The Directorate General for Taxes (DGT) has ruled that the bonus constitutes employment income and must be attributed to the year in which it becomes due.
Cuestión planteada Retención a aplicar al bonus satisfecho, teniendo en cuenta que parte del mismo retribuye trabajo realizado en el periodo impositivo 2019.
Los bonus son rendimientos del trabajo y se imputan al periodo impositivo en que sean exigibles por el perceptor. En este caso, la exigibilidad se produce en 2020, siendo irrelevante que parte del bonus retribuya trabajo realizado en 2019. La retención debe seguir el procedimiento general del artículo 80 del RIRPF, sin aplicar el tipo del 15% para atrasos, ya que no se trata de atrasos sino de retribuciones imputables al propio periodo de su abono.
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