Annual Summary of IRPF Withholdings and Payments on Account
The annual summary of all quarterly Modelo 111 filings. Lists every withholding applied, recipient by recipient. AEAT uses it to cross-check the income tax returns of everyone who received payments from you.
Everyone who filed Modelo 111 in any quarter of the year must file Modelo 190. This includes:
- Companies and freelancers with employees (payroll with withholding).
- Freelancers who pay invoices with withholding to other professionals.
- Payers of prizes, capital income and other withholding-liable income.
Whereas Modelo 111 is a periodic return with an amount to pay (or zero), Modelo 190 is an annual informative declaration:
Modelo 111
- Quarterly
- May have amount to pay
- Aggregates totals by income type
Modelo 190
- Annual (January)
- No amount to pay
- Details each recipient individually
For each person from whom you withheld during the year you need:
- NIF of the recipient.
- Full name or company name.
- Income key (type of income: A for employment, G.01 for professional activities at 15 %, G.02 for new freelancers at 7 %, etc.).
- Gross amount (before withholding).
- Withholding applied during the year.
- Other data depending on income type (accrual period, etc.).
| Key | Description | Rate |
|---|---|---|
| A | Employment income (payroll) | Variable |
| G.01 | Professional activities (standard) | 15 % |
| G.02 | New freelancers (first 3 years) | 7 % |
| H | Prizes, contests, raffles | 19 % |
| K | Intellectual and industrial property | 19 % |
1–31 January of the following year
Electronic filing only via the AEAT Electronic Office, using a digital certificate, Cl@ve or the AEAT's own filing software.
AEAT cross-references Modelo 190 against all four quarterly Modelo 111 returns. The total withholdings in the 190 must match exactly the sum of the four 111s. Any discrepancy triggers a formal enquiry. Correct errors with substitute 111 filings before submitting the 190.
Autónomo Simple does not file Modelo 190 directly. In the Income section, you can filter by year and export the detail of all invoices with withholding. The base amount and withholding per client are available to copy into the AEAT filing assistant.