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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.
Cuestión planteada Inclusión en el modelo 130 de la citada retención.
Las retenciones o ingresos a cuenta se imputan al periodo en que se imputen las rentas sometidas a retención, independientemente de cuándo se hayan practicado. Por tanto, la inclusión de las retenciones en el modelo 130 vendrá determinada por la imputación de los rendimientos de los que proceden.
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