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A query was raised regarding when salary arrears resulting from a judicial ruling should be taxed and which withholding rate to apply. The DGT determines that they must be attributed to the tax year in which the judgment becomes final and a 15% withholding rate should be applied.
Cuestión planteada Imputación temporal de unos atrasos de rendimientos del trabajo y retención aplicable.
Los rendimientos del trabajo se imputan al periodo en que son exigibles, pero si la cuantía depende de una resolución judicial, se imputan al periodo en que esta adquiere firmeza. En este caso, al ser atrasos de 2022 con sentencia firme en ese mismo año, la imputación corresponde al ejercicio 2022. Sobre estos importes se aplicará una retención del 15% por tratarse de atrasos de ejercicios anteriores.
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