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V3298-15 26 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pago fraccionado

Withholdings in Form 130 are allocated according to the period in which the underlying income is recognised

A professional has enquired whether they can include withholdings from unpaid invoices in Form 130. The Directorate General for Taxes (DGT) has ruled that the inclusion of such withholdings depends on the temporal allocation of the income from which they arise.

The question raised

Inclusion of the aforementioned withholding in Form 130.

The DGT's ruling

Withholdings or payments on account are attributed to the period in which the income subject to withholding is attributed, regardless of when they were made. Therefore, the inclusion of withholdings in Form 130 will be determined by the attribution of the earnings from which they originate.

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