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A local council inquired whether, due to liquidity issues, it could pay the December 2013 payroll in January 2014 and how this would affect Form 190. The DGT ruled that the annual summary must include monetary perceptions and withholdings actually paid and withheld during the financial year.
Cuestión planteada Importes a consignar en el modelo 190 de Resumen Anual de Retenciones e Ingresos a Cuenta del Impuesto sobre la Renta de las Personas Físicas correspondiente al ejercicio 2013.
En la confección del modelo 190 deben consignarse las percepciones dinerarias efectivamente satisfechas a cada perceptor y el importe anual de las retenciones efectivamente retenidas a cuenta del IRPF en el ejercicio. El deber de expedir la certificación acreditativa de las retenciones practicadas o ingresos a cuenta efectuados corresponde exclusivamente al retenedor.
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