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A query was raised regarding whether a company must withhold Income Tax (IRPF) in 2020 for extra payments not received due to an ERTE (temporary layoff scheme). The Directorate General for Taxes (DGT) ruled that the obligation to withhold arises when the income is actually satisfied or paid.
Cuestión planteada Si la empresa debe efectuar retención en 2020, por las pagas extras del año 2020 no cobradas, y en caso afirmativo cómo se debe reflejar en la declaración del IRPF del trabajador.
La obligación de retener nace, por regla general, en el momento en que se satisfacen o abonan las rentas. Por tanto, si las pagas extras del año 2020 no se han abonado en dicho ejercicio, la empresa no debe practicar la retención correspondiente en 2020.
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