Doctrine by topic · DGT Observatory

Form 190: 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

Stable position High confidence 31 rulings · 2014–2026

Current position

Form 190 must reflect the cash perceptions actually paid and the withholdings actually withheld during the fiscal year. Employment income received in periods other than those in which it was due, due to reasons not attributable to the taxpayer, must be attributed to the fiscal year in which it was due. In these cases, the entity must report such perceptions and withholdings in the form corresponding to the year of exigibility.

The DGT's position remains stable regarding the obligation to report employment income and withholdings made. The doctrine has progressively specified the treatment of specific scenarios such as benefits in kind, amounts unduly received, or arrears. The most recent rulings clarify the temporal attribution of income when payment is deferred due to reasons beyond the taxpayer's control.

Turning points

  1. V1130-22

    Clarifies that contributions to pension plans, although they are gross employment income, are not included in Form 190 as there is no obligation to make withholdings.

  2. V0223-26

    Establishes that income received late due to reasons not attributable to the taxpayer must be attributed to the fiscal year in which it was due.

Analysis based on 31 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0923-23 19 Apr 2023

Form 347: No requirement to include transactions already reported in Form 190

SG de Tributos
modelo 347modelo 190declaración informativasuministro de informaciónretenciones RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.a
Affects CompanyExpat · Non-residentIndividual
V0645-22 24 Mar 2022

No required to include operations in model 347 if already declared in model 190

SG de Tributos
declaración anual de operaciones con tercerosmodelo 347retenciones e ingresos a cuentamodelo 190obligación de suministro de información RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 32
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
V3212-16 11 Jul 2016

Reporting of grants in Form 347 is not required if already declared in Form 190

SG de Tributos
declaración anual de operaciones con terceras personasmodelo 347modelo 190subvencionesayudas RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.2RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2
Affects CompanyExpat · Non-residentIndividual

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