Doctrine by topic · DGT Observatory

Payments on Account: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 27 rulings · 2014–2026

Current position

Personal Income Tax (IRPF) payments on account made before proving a change of residence are considered withholdings or payments on account of Non-Resident Income Tax (IRNR), provided they correspond to income subject to non-resident tax. To recover undue amounts, the taxpayer must request the rectification of the tax return where the payment was made. The right to a refund may belong to both the taxpayer who made the payment and the recipient who bore the withholding.

The DGT's position remains stable regarding the technical application of withholdings and installment payments. The doctrine has increasingly specified particular situations, such as the withholding agent's liability for errors, the obligation of installment payments in the year an activity commences, and the treatment of payments on account in cases of a change of residence.

Turning points

  1. V1311-21

    Establishes that if the withholding is lower than required due to the withholding agent, the recipient has the right to deduct the amount that should have been withheld from their tax liability.

  2. V1388-22

    Specifies that in the year an activity commences, the obligation for installment payments depends on whether the percentage of income subject to withholding is below 70% on a quarterly basis.

  3. V5233-26

    Determines that IRPF payments on account made before proving a change of residence are considered withholdings or payments on account of IRNR.

Analysis based on 27 of 27 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1290-25 11 Jul 2025

Requirement to make quarterly tax payments in 2025 if no retention in 2024

SG de Impuestos sobre la Renta de las Personas Físicas
pagos fraccionadosactividades profesionalesretencionesingresos a cuentaactividades económicas RIRPF — RD 439/2007, Reglamento del IRPF art. 109.1RIRPF — RD 439/2007, Reglamento del IRPF art. 109.2
Affects CompanyExpat · Non-residentIndividual
V1395-23 24 May 2023

Reporting operations already declared via withholdings in Form 347 is not mandatory

SG de Tributos
declaración anual de operaciones con terceras personasretencionesobligación periódica de suministro de informaciónmodelo 347ingresos a cuenta RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.iRIRPF — RD 439/2007, Reglamento del IRPF art. 108.2
Affects CompanyExpat · Non-residentIndividual
V0366-23 21 Feb 2023

No obligation to withhold taxes from domestic employees' wages

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentarendimientos del trabajoempleado del hogarsujeto obligado LIRPF — Ley 35/2006 del IRPF art. 99RIRPF — RD 439/2007, Reglamento del IRPF art. 75.1
Affects CompanyExpat · Non-residentIndividual
V1311-21 11 May 2021

Income tax deductions for amounts an employer failed to withhold

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentarendimientos del trabajocuota de la declaraciónsujeto obligado LIRPF — Ley 35/2006 del IRPF art. 17.1.aLIRPF — Ley 35/2006 del IRPF art. 99.2
Affects CompanyExpat · Non-residentIndividual
V1542-19 24 Jun 2019

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

SG de Impuestos sobre la Renta de las Personas Físicas
rentas exentasmodelo 190modelo 111retencionesrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 42.3LIRPF — Ley 35/2006 del IRPF art. 105.1
Affects CompanyExpat · Non-residentIndividual
V0975-19 7 May 2019

Unpaid salaries must not be included in Form 190 or quarterly tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentarendimientos del trabajomodelo 190satisfacción de rentas RIRPF — RD 439/2007, Reglamento del IRPF art. 78.1RIRPF — RD 439/2007, Reglamento del IRPF art. 108
Affects CompanyExpat · Non-residentIndividual
V1223-17 18 May 2017

Payroll items must be included in withholding certificates and Form 190

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentarendimientos del trabajocertificado de retencionesmodelo 190 RIRPF — RD 439/2007, Reglamento del IRPF art. 108.2RIRPF — RD 439/2007, Reglamento del IRPF art. 108.3
Affects CompanyExpat · Non-residentIndividual
V2583-16 13 Jun 2016

Withholdings must be applied in the same tax period in which income is recognised

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentaimputación de rentasrectificación de autoliquidacióncriterio de devengo RIRPF — RD 439/2007, Reglamento del IRPF art. 79RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias
Affects CompanyExpat · Non-residentIndividual

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