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V1542-19 24 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

Tax-exempt income must be reported in Form 190 but not in Form 111

A query was raised regarding whether tax-exempt amounts must be declared in Form 111 or solely in Form 190. The DGT ruled that tax-exempt income must be included in the annual summary of Form 190, but not in Form 111.

The question raised

Whether perceptions exempt from taxation should not be declared in Form 111 and are reported solely in Form 190.

The DGT's ruling

Form 190 must include the income paid, including exempt income, such as employment income and allowances exempt from taxation. Conversely, in Form 111, exempt income is not taken into account, as this form only records income subject to withholding or payment on account.

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