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A company has requested clarification on when payments for ancillary benefits (both ordinary and extraordinary) made via deferred payment schemes should be recognised and when tax must be withheld. The Directorate General for Taxes (DGT) ruled that, since the company has not opted for the cash basis (collections and payments), the rules governing instalment transactions apply.
Cuestión planteada Imputación temporal de las cantidades correspondientes a la prestación accesoria ordinaria y extraordinaria que exceden de las recibidas a cuenta durante del año, teniendo en cuenta que las mismas se pagarían en dos pagos a realizar en junio y en octubre/noviembre del segundo año posterior al año del devengo, junto con el interés de mercado correspondiente. Además se consulta cuándo tendría lugar la obligación de retener por parte de la entidad consultante.
Para operaciones a plazos o con precio aplazado, la imputación debe realizarse en el periodo en que sean exigibles los cobros, salvo que el contribuyente opte por el criterio de devengo. Los intereses por el aplazamiento del precio no son rendimientos de capital mobiliario, sino rendimientos de actividades profesionales. La retención debe practicarse en el momento de la satisfacción o abono de las rentas, aplicando el tipo correspondiente a actividades profesionales.
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