Doctrine by topic · DGT Observatory

Processing Salaries: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 48 rulings · 2014–2026

Current position

Processing salaries are income from employment that must be attributed to the tax period in which the judicial ruling determining their amount becomes final. Withholding tax is applied to the full amount of the sums paid, without deducting the unemployment benefits that the worker must repay. This income must be integrated with the other remunerations that the company pays for the employment relationship in the same tax year.

The DGT's position remains constant regarding the classification of this income as income from employment and its attribution to the moment of judicial finality. The requirement to withhold on the full amount without deducting the repayment of benefits has been maintained. The doctrine is consistent in the application of the reduction for generation periods exceeding two years.

Analysis based on 45 of 48 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V0585-25 1 Apr 2025

15% retention due on salary arrears from prior fiscal years

SG de Impuestos sobre la Renta de las Personas Físicas
salarios de tramitaciónimputación temporalatrasosretenciónsentencia firme LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2
Affects CompanyExpat · Non-residentIndividual
V3258-20 30 Oct 2020

A 15% withholding tax must apply to back pay paid in 2020 for 2019 arrears

SG de Impuestos sobre la Renta de las Personas Físicas
salarios de tramitaciónrendimientos del trabajoatrasosimputación temporalretenciones LIRPF — Ley 35/2006 del IRPF art. 14.1 a)LIRPF — Ley 35/2006 del IRPF art. 14.1.2 a)
Affects CompanyExpat · Non-residentIndividual
V2208-20 30 Jun 2020

Processing and owed wages are ineligible for the 30% irregularity reduction

SG de Impuestos sobre la Renta de las Personas Físicas
salarios de tramitaciónsalarios adeudadosimputación temporalrendimientos del trabajoreducción por irregularidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2
Affects CompanyExpat · Non-residentIndividual
V3155-19 13 Nov 2019

Back pay is taxed in the tax year the court ruling becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
salarios de tramitaciónimputación temporalrendimientos del trabajosentencia firmerectificación de autoliquidaciones LIRPF — Ley 35/2006 del IRPF art. 6LIRPF — Ley 35/2006 del IRPF art. 14.1
Affects CompanyExpat · Non-residentIndividual
V2992-18 21 Nov 2018

Back pay is imputed to the tax year in which the judgment becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajosalarios de tramitaciónimputación temporalsentencia firmeperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2
Affects CompanyExpat · Non-residentIndividual
V1561-18 6 Jun 2018

Back pay is attributed to the year the court ruling becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
salarios de tramitaciónrendimientos del trabajoimputación temporalsentencia firmerectificación de autoliquidación LIRPF — Ley 35/2006 del IRPF art. 6LIRPF — Ley 35/2006 del IRPF art. 14.1
Affects CompanyExpat · Non-residentIndividual
V1520-18 5 Jun 2018

Back pay is taxed in the tax year the court ruling becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
salarios de tramitaciónrendimientos del trabajoimputación temporalsentencia firmenulidad de despido LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2
Affects CompanyExpat · Non-residentIndividual

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