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V0668-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Delays in wage payments are not subject to IRPF withholding or Model 190 declaration

A company asks whether IRPF withholding and Model 190 filing are required for interest on delayed wage payments set by court judgment. The DGT responds that such interest constitutes capital gains and is not subject to withholding or reporting under Model 190.

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2025-04-15PublishedPublished 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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