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A worker inquired about the taxation and withholding rates applicable to back pay received following the declaration of a void dismissal. The Directorate General for Taxes (DGT) ruled that these earnings must be attributed to the year in which the judgment becomes final, with withholding calculated according to general procedures.
Cuestión planteada Retención aplicable a los salarios de tramitación.
Los salarios de tramitación son rendimientos del trabajo que deben imputarse al período impositivo en que la sentencia que declara la nulidad del despido adquiera firmeza. La retención se determinará mediante el procedimiento general, integrando estos importes con los demás rendimientos del trabajo del año. Se debe considerar la reducción por período de generación superior a dos años si procede según el Reglamento. No se consideran atrasos para la retención si se imputan en el ejercicio de su firmeza.
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