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A local council has requested clarification regarding the withholding tax applicable to the recovery of the extraordinary and additional bonus from December 2012. The Directorate General for Taxes (DGT) has determined that these amounts constitute employment income due in the tax year of payment and do not constitute arrears.
Cuestión planteada Retención aplicable a los importes que por tales conceptos se van a abonar al personal que ya no se encuentra en situación de servicio activo.
Los importes por la recuperación de la paga extraordinaria y adicional de diciembre de 2012 son rendimientos del trabajo que deben imputarse al periodo impositivo en que sean exigibles por su perceptor. Al ser exigibles en el ejercicio en que se acuerda su abono, no tienen la consideración de atrasos. Por tanto, no se aplica la retención del 15% del artículo 80.1.5º del RIRPF, sino el procedimiento general de retención del artículo 80.1.1º del mismo Reglamento.
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