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A query was raised regarding whether benefits accrued in one year but paid in the following constitute arrears for withholding purposes. The DGT ruled that the classification as arrears depends on whether the payment is made in a tax period subsequent to its temporal accrual.
Cuestión planteada En relación con la primera situación, si la prestación devengada en un año y abonada en el año siguiente constituye o no un atraso al que se refiere el artículo 80.1.5º del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
La imputación temporal de los rendimientos se realiza cuando son exigibles por el perceptor. Si el pago se efectúa en el mismo periodo impositivo en que corresponde su imputación, no se consideran atrasos y se aplica el tipo de retención general. Solo se aplicará el tipo del 15% para atrasos si las cantidades se satisfacen en un periodo impositivo posterior al de su imputación temporal.
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