2385096 - FAQ: HCM Spain tax reporting | SAP Knowledge Base Article

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2385096 - FAQ: HCM Spain tax reporting


This is a list of frequently asked questions that relate to the HCM Spain tax reporting solution.

Although every effort has been made to provide a thorough set of FAQs, this document is not exhaustive. If additional FAQs arise, this document will be updated to reflect the most current and accurate information. Questions are organized by topics.

Check that your questions are answered here, in SAP Notes, or in the existing product documentation before opening an incident to SAP. The existing product documentation includes system documentation (reports/transactions, customizing - SPRO, field help, messages, BAdIs, payroll objects), and SAP Help Portal documentation (http://help.sap.com/viewer/pyesen608).

In the Keywords section, you will find a glossary of terms in Spanish and English, to help you search through the questions and answers.

Note that several questions are about decisions made by the Tax Agency, and SAP cannot be held responsible for these decisions.

The Spanish version of these frequently asked questions can be found in Knowledge Base Article 2424727.

Percentage of employment tax withholding

1. Q. When should I force regularization for employees (Forzar regularización field)?

2. Q. I have to run the Cálculo de ingresos gravables anuales (RPIGA0E0) report monthly, because I have too many temporary employees. Depending on the number of contracts, employees don't have the same income estimation. I usually run a group of around 20.000 temporary employees. Should I force monthly regularization for these employees (Forzar regularización field)?

3. Q. I have applied SAP Note 2345996, but the system continues to incorrectly calculate the estimated amounts when I run the Cálculo de ingresos gravables anuales (RPIGA0E0) report for employees with amounts from previous years classified as no arrears. How should I proceed?

4. Q. How can the system consider a family member for tax base decrease (minoración) to calculate the tax withholding type?

Types of bases and tax withholding

1. Q. In Form 190, an employee has a positive base and negative tax withholding. I heard that negative tax withholding should be turned into zero, but this causes Forms 190 and 111 not to match. Is this correct? How do we justify the unmatch to the Tax Agency? Shouldn't we adjust the negative tax withholding to zero by using the Ingresos adicionales (0090) infotype so as to match Forms 190 and 111?

2. Q. What wage types will be considered as work incapacity benefits for 2016?

3. Q. How does the adjustment of work incapacity benefits work in the the Ingresos adicionales (0090) infotype?

4. Q. I have dismissed an employee, and because of that the employee has received a reduction of compensation due to dismissal, based on article 18.2 of the IRPF law. How do I report this in the system?

5. Q. What wage types will be considered as work incapacity benefits for 2017?


1. Q. How does the system define if the nature of a wage type is arrears or no arrears?

2. Q. How does Form 190 report work incapacity benefits that are reported as arrears and no arrears?

3. Q. As of what date should I activate the 190: Sol. de transición prestac. (190PR) situation?

4. Q. Does the 190: Sol. de transición prestac. (190PR) situation cause the system processing to be different before the validity date? Does it use wage types previous to /164?

5. Q. How does the system define what differences of irregular incomes are arrears and no arrears?

Non-resident income tax

1. Q. The Ingresos adicionales (0090) infotype is not specific to any Form. But when employees who work abroad come back to Spain, sometimes I have problems adapting information from Form 296 to, for example, Form 190. Will there be any infotype or tool specific for Form 296?



  • Human Capital Management (HCM)
  • SAP R/3
  • SAP ERP Core Component
  • SAP enhancement package for SAP ERP
  • SAP enhancement package for SAP ERP, version for SAP HANA


Atrasos = arrears

Cuadrar = match

Estatales = communities of common regime

Forales = communities of chartered regime

Impuesto sobre la renta de las personas físicas (IRPF) = employment tax (IRPF)

Impuesto sobre la renta de no residentes = Non-resident income tax

Incapacidad temporal (IT) = temporary disability (IT)

Minoración = decrease Modelo 190 = Form 190 Modelo 296 = Form 296 No atrasos = no arrears

Porcentaje de integración = integration percentage

Prestaciones = benefits

Prestaciones de incapacidad laboral abonadas = work incapacity benefits

Régimen común = common regime

Régimen foral = chartered regime

Regularización = regularization

Rendimiento irregular = irregular income

Retención = tax withholding, withholding

Tipo de IRPF = IRPF code , KBA , PY-ES , Spain , PA-PA-ES , Spain , How To

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