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A company has requested guidance on how to withhold Personal Income Tax (IRPF) when paying back wages following a final court ruling. The Directorate General for Taxes (DGT) has ruled that, as these earnings are attributable to the previous financial year, they are classified as arrears.
Cuestión planteada Retenciones a cuenta por el Impuesto sobre la Renta de las Personas Físicas.
Los salarios de tramitación son rendimientos del trabajo que se imputan al período impositivo en que la resolución judicial adquiere firmeza. Al ser rentas de un ejercicio anterior, se consideran atrasos y debe aplicarse el tipo de retención del 15%. La retención debe practicarse sobre el importe íntegro de los salarios sin deducir indemnizaciones o prestaciones percibidas indebidamente.
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