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A query was raised regarding whether the accrual period must be indicated on Form 190 and the withholding certificate when paying income that accrued in financial years different from the year of payment. The Directorate General for Taxes (DGT) ruled that if the income accrued in a previous financial year, that specific accrual year must be recorded.
Cuestión planteada Al abarcar los pagos realizados por la entidad retribuciones correspondientes a varios períodos impositivos, se consulta si en el modelo 190, declaración anual retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas y en el certificado de retenciones, se debe indicar el período en que se devengaron las rentas satisfechas.
El modelo 190 debe incluir las rentas sujetas a retención satisfechas en el ejercicio fiscal. Si la renta satisfecha se hubiera devengado en un ejercicio anterior, el pagador deberá declarar en el modelo 190 el ejercicio de devengo de la renta.
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