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V0223-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Delays in previous year benefits must be included in a supplementary self-declaration of the relevant year

A mutual inquires how to declare and report in form 190 payments of benefits from previous years made in 2024. The DGT clarifies that the recipient must submit a supplementary self-declaration for the year to which the delays relate, and the mutual must report the payments in form 190 of the year in which they are made.

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2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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