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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.
Cuestión planteada Información sobre la cumplimentación del modelo 190 de dichas cantidades, y si existe obligación de realizar declaración complementaria de IRPF por parte del perceptor de las mismas.
Cuando los rendimientos del trabajo se perciban en periodos distintos a los que eran exigibles por circunstancias no imputables al contribuyente, se imputarán al ejercicio en que eran exigibles. El perceptor debe presentar una autoliquidación complementaria del ejercicio correspondiente en el plazo que media entre la percepción y el final del siguiente plazo de declaraciones, sin sanción ni intereses. En dicha autoliquidación se deben incluir tanto los rendimientos íntegros como las retenciones. Por su parte, en el modelo 190 se consignará el importe de las percepciones efectivamente satisfechas en el año en que se realizan los pagos.
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