MEDIUM
FISCAL

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

V0668-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0668-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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