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  1. FAQ
  2. Taxes
  3. Tax forms

Modelo 190 - Annual personal income tax withholdings and payments on account

Dernière mise à jour: June 22, 2022
  • What is it for?

Modelo 190 is the annual summary of the forms 111 that we have filed on a quarterly basis. It is used to inform Hacienda of the total amount of withholdings applied to employees and freelancers.

  • Who has to submit this form?

Anyone who has had to file Modelo 111 - even if they have only had to file it for one quarter.

  • When must it be submitted?

It is submitted once a year and it is in January, at the same time as the Q4 forms.

  • When do I have to pay and when don't I?

It is only an informative form that is neither payable nor refundable, but the details (DNI/NIE, surname and name) of the professionals who invoiced you with withholding tax are made known.

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