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V1223-17 18 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

Payroll items must be included in withholding certificates and Form 190

An employee on leave received a payslip including an extra payment and an exempt indemnity. They are inquiring whether these amounts must be reported in their withholding certificate.

The question raised

Inclusion of the aforementioned amounts in the certificate of withholdings.

The DGT's ruling

The amounts paid corresponding to income from employment must be included by the payer in Form 190 for the relevant tax year and in the certificate of withholdings to be issued pursuant to Article 108.3 of the RIRPF.

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