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A company has requested guidance on calculating Income Tax (IRPF) withholdings on back pay following the annulment of a dismissal. The DGT clarifies that these payments constitute employment income and must be attributed to the tax year in which the judgment becomes final.
Cuestión planteada Cálculo de la retención a cuenta del IRPF sobre los salarios de tramitación.
Los salarios de tramitación son rendimientos del trabajo y se imputan al período impositivo en que la sentencia judicial que los establece adquiere firmeza. La retención debe calcularse sobre el importe íntegro de dichos salarios, sin deducir la indemnización por despido ni la prestación por desempleo que la trabajadora deba reintegrar. Para el cálculo de la retención, se debe seguir el procedimiento general del Reglamento del IRPF, ya que estos salarios no tienen la consideración de atrasos.
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