Modelo 190: annual summary of retenciones e ingresos a cuenta (trabajo, profesionales, premios)
If you’ve withheld IRPF from employees or professionals during the year, this is where you close the year with the annual summary. Use it to declare to the AEAT all withholdings practised and make the totals match your Modelos 111.
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AEAT
- Receives and reviews your application
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Guía completa
What you need to have to hand
- Certificado digital/DNIe or Cl@ve (individuals only). If you are a company, representative’s certificado or an apoderado.
- List of recipients with NIF/NIE or foreign NIF, address and province.
- Year totals: bases and withholdings from payslips and invoices with IRPF.
- Modelos 111 filed, to reconcile.
- If you use a file, the .txt in BOE design for Modelo 190.
Documentation
- Payslips and contracts of employees (for employment income).
- Invoices from professionals with withholding and proof of payment.
- Data on remuneration in kind (valuation and withholdings/payments on account).
- Applicable claves and subclaves according to the 190 help.
- Certificates of withholdings to issue to each recipient (must match what you declare).
Step by step
- Reconcile: add up withholdings reported in the 111s and check they match payslips/invoices.
- Generate the 190 file with your software or prepare the data for the form.
- Go to the sede: https://sede.agenciatributaria.gob.es/Sede/retenciones-ingresos-cuenta/modelo-190.html and pick Presentación ejercicio.
- Log in and validate: Cl@ve (individual) or certificado. Upload the file to TGVI online and check errors.
- Fix what appears (wrong NIFs, wrong claves, odd decimals) and revalidate until it’s OK.
- Sign and submit. Download the justificante with CSV and keep it with your file.
- If you find an error, go back and submit a complementaria (add/correct records) or a sustitutiva (replace everything).
Time-saving tips
- Check claves/subclaves before loading: one error there can reject dozens of records.
- If you have few recipients, the online form can be quicker than wrestling with the file.
- Allow pop-ups in your browser or you won’t see the justificante.
- Export from your payroll/ERP already in the BOE 190 format to avoid manual transcription.
- Hand out the withholding certificates to recipients right after filing: everything is fresh and reconciled.
Common mistakes to avoid
- Filing out of deadline (January) and getting a fine for an informative return.
- Not reconciling with the 111s: expect a requerimiento.
- Trying to use Cl@ve for companies: it won’t work; you need a certificate or an apoderado.
- Wrong foreign NIFs: use the correct type and format the sede requires.
- Remuneration in kind badly valued or missing payment on account when required.
- Uploading a .txt with wrong encoding and TGVI rejecting it: save in UTF-8 and follow the BOE design.
- 1.Gather every payslip and invoice with withholding for the year and reconcile totals with your quarterly Modelos 111
- 2.Generate the Modelo 190 file (BOE format) with your software or use the AEAT help service
- 3.Go to https://sede.agenciatributaria.gob.es/Sede/retenciones-ingresos-cuenta/modelo-190.html and click Presentación del ejercicio correspondiente
- 4.Log in with Cl@ve (individuals) or certificado digital/DNIe and upload the file to the TGVI online to validate
- 5.Fix the errors that appear (claves, NIFs, amounts) and revalidate until everything is OK
- 6.Sign and submit. Download and save the justificante with CSV. If you find mistakes later, file a complementaria or sustitutiva from the same page
- Certificado digital, DNIe o Cl@ve (if you’re an individual). Sociedades need a certificate or an authorised representative in AEAT
- NIF of the declarant and up-to-date census data (Modelo 036/037 if you changed anything during the year)
- List of recipients (perceptores): NIF/NIE or foreign NIF, name, address and province
- Details per recipient: amounts paid, withholding bases, withholdings, applicable clave and subclave
- File of Modelo 190 in BOE format (registration design .txt) generated by your software or by the sede
- Modelos 111 filed during the year to reconcile totals
- Payslips, invoices from professionals and proof of remuneration in kind (if any)
- Certificates of withholdings to recipients (you will issue these and they must match the 190)
Hard deadline: January
You must file between 1 and 31 January of the following year. Filing late exposes you to fines for an informative return out of time. Don’t leave it to the last day — the sede gets saturated.
Must match your 111s
Totals on the 190 have to equal the sum of the Modelos 111 for the year. If they don’t match, you’ll get a requerimiento.
Cl@ve doesn't work for companies
Legal persons cannot use Cl@ve. Use the representante’s certificado digital or an authorised apoderado registered in AEAT.
Complementaria vs sustitutiva
If you forgot recipients, file a complementaria. If you need to redo everything because of global errors, file a sustitutiva (this replaces the previous one).
Certificates to recipients
Give employees and professionals their annual withholding certificate (usually before the end of January). If it doesn’t match the 190, you’ll have trouble.
¿Qué necesito para completar Modelo 190 (Anual Trabajo) sin que me lo rechacen?
Modelo 190 (Anual Trabajo) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, hay que aportar 4 documentos a lo largo de 4 pasos, y la sede rechaza el envío completo si un solo dato no coincide con el que consta en el registro. GovEasy reúne y comprueba los 4 documentos antes de tocar la sede, para que el envío no se rechace por un dato descuadrado, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
- Cl@ve activa (PIN o permanente)
- GovEasy (extensión + gestor colegiado)
Who has to file Modelo 190?
Anyone who has practised withholdings or payments on account of IRPF for employment income, professional activities, prizes or certain capital gains during the year. If you didn’t withhold anything all year, you don’t file a 190.
What is the real deadline to file the 190?
During January, normally from 1 to 31 January of the year following the declared year. Filing late is punishable as an informative return out of time.
I made a mistake, how do I correct a 190 already submitted?
From the same 190 page you can file a complementaria (add/rectify records) or a sustitutiva (replace the previous return completely). Keep the justificantes for both.
Does it have to match Modelo 111?
Yes. Totals on the 190 must reconcile with the sum of the 111s for the year. If not, AEAT will ask for explanations and you’ll need to correct it.
Can a company file with Cl@ve?
No. Companies must use the representative’s certificado digital or go through an apoderado with powers in AEAT. Cl@ve is for individuals.
Are there fines if I don’t file the 190?
Yes. Informative returns filed late or with omitted data are sanctionable under the LGT. Waiting for a requerimiento usually reduces or removes any early reduction of the sanction.
Which clave and subclave do I use for each recipient?
That depends on the type of income (work, professionals, prizes, etc.). The 190 help contains the list of claves and subclaves. If in doubt, check the annual manual — a wrong clave can invalidate the file.
¿Qué es Modelo 190 (Anual Trabajo) y ante qué organismo se presenta?
Modelo 190 (Anual Trabajo) es un trámite gestionado por AEAT. Trámite oficial de 190 gestionado por AEAT. Incluye guía completa, requisitos y plazos reales según normativa vigente.
¿Cuánto cuesta realizar Modelo 190 (Anual Trabajo)?
El coste de Modelo 190 (Anual Trabajo) es Variable. Verifica importes actualizados en la sede de AEAT antes de presentarlo.
¿Cuánto tarda Modelo 190 (Anual Trabajo)?
El tiempo estimado para Modelo 190 (Anual Trabajo) es 1–4 semanas. Puede variar según la carga del organismo AEAT y la complejidad del expediente.
¿Qué sistema de identificación necesito para Modelo 190 (Anual Trabajo)?
Para Modelo 190 (Anual Trabajo) el usuario requiere Cl@ve (PIN o permanente). Si no dispones del medio exigido, valora alternativas presenciales o apoderamiento.
¿Modelo 190 (Anual Trabajo) necesita cita previa?
Sí, Modelo 190 (Anual Trabajo) normalmente requiere cita previa en AEAT. Reserva con antelación porque la disponibilidad suele ser limitada.
¿Quién está obligado a presentar Modelo 190 (Anual Trabajo)?
Están obligadas a presentar Modelo 190 (Anual Trabajo) las personas físicas o entidades que cumplan los umbrales y supuestos previstos por la AEAT. Conviene revisar cada año la normativa vigente publicada por la AEAT.
¿Puedo presentar Modelo 190 (Anual Trabajo) fuera de plazo?
Presentar Modelo 190 (Anual Trabajo) fuera de plazo puede conllevar recargos y, en su caso, intereses de demora y sanciones. Aun así, siempre es mejor presentarlo tarde que no presentarlo.
¿Dónde consulto los plazos oficiales de Modelo 190 (Anual Trabajo)?
Los plazos oficiales de Modelo 190 (Anual Trabajo) se publican en la sede electrónica de la AEAT y varían por ejercicio. Consulta el calendario del contribuyente de la AEAT para confirmar fechas exactas.
¿Qué necesito para completar Modelo 190 (Anual Trabajo) sin que me lo rechacen?
Para completar Modelo 190 (Anual Trabajo) necesitas Cl@ve activa. GovEasy prepara el expediente y un gestor colegiado lo presenta por ti. Modelo 190 (Anual Trabajo) tiene una tasa oficial variable en AEAT y se puede presentar por cuenta propia. El punto que interrumpe el trámite es que hace falta Cl@ve activa, y si no está dada de alta el registro previo puede tardar días. Además, hay que aportar 4 documentos a lo largo de 4 pasos, y la sede rechaza el envío completo si un solo dato no coincide con el que consta en el registro. GovEasy reúne y comprueba los 4 documentos antes de tocar la sede, para que el envío no se rechace por un dato descuadrado, y si no tienes la identificación digital o la cita, un gestor colegiado del marketplace la gestiona y lo presenta por ti.
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