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A query was raised regarding when employees must pay tax on wage differences recognised through court rulings or settlements, and which withholdings should apply. The DGT has ruled that these amounts are attributed to the period in which the judicial resolution becomes final.
Question raised In relation to the payment of salary differences in the various scenarios presented, the following are consulted: the criterion for temporal imputation, the application of the reduction provided for in Article 18.2 of the Tax Law, and the applicable personal income tax (IRPF) withholdings.
Salary differences are imputed to the tax period in which the judicial or conciliation resolution becomes final. If they are received in periods different from their exigibility due to causes not attributable to the taxpayer, the corresponding imputation rule shall apply. If the generation period exceeds two years, the 30% reduction may be applied if they are imputed to a single period. For payments in periods subsequent to their imputation, the withholding tax shall be 15% of the gross income.
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