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.