Modelo 190: the annual summary of modelo 111 withholding

If you pay salaries or professionals' invoices with withholding, every quarter you pay that withholding to Hacienda, the Spanish tax agency, with modelo 111. In January comes the summary of the year: modelo 190, which repeats the same information person by person. It tells Hacienda how much each person earned and how much they paid in advance, so it can cross-check their Renta (annual income tax return). It is one of the annual returns in autónomo taxes in Spain, the guide with the rest of the calendar.

What modelo 111 is and when it is due is covered in modelo 111 explained. Here we deal with modelo 190: who files it, the deadline, what data it carries, what each payee key means and how to match it with your 111s.

Who files modelo 190

It is filed by anyone required to withhold (article 76 of the IRPF Regulation, Real Decreto 439/2007) who paid any of the following during the year, including exempt amounts (article 2 of Orden EHA/3127/2009, which approves the form):

• Salaries and other employment income, including exempt travel allowances.
• Invoices from professionals with withholding, such as a lawyer, a designer or a programmer.
• Payments to agricultural, livestock or forestry activities and to activities under módulos that carry 1% withholding.
• Income from intellectual or industrial property, technical assistance, rental of movable goods or image rights.
• Prizes from games, competitions or raffles.

In practical terms: if you filed any modelo 111 this year, you file modelo 190 in January. Companies must file it. So must autónomos (self-employed people) who pay that income as part of their business. If you only receive withholding, you do not file modelo 190: your clients do.

Rent for business premises does not go here. That withholding is paid with modelo 115 and summarised in modelo 180.

The deadline: all of January

The IRPF Regulation sets the first twenty days of January as the rule, but extends the period to 1 to 31 January when the return is filed online or with the Agencia Tributaria's software (article 108.2 of the Regulation and article 5 of Orden EHA/3127/2009). In practice it is filed online, so you have all of January.

If the last day falls on a weekend or public holiday, the deadline moves to the next working day. Modelo 190 for 2026 can be filed until 01/02/2027, because 31/01/2027 is a Sunday. It is in the tax calendar.

What data it carries

Modelo 190 has a summary sheet with your details and the totals. Then it carries one line for each person you paid (article 108.2 of the Regulation). For each payee you enter:

• Full name or company name and NIF (tax ID).
• The key and sub-key of what they earned.
• What they earned in cash or in kind and the year it relates to if it is a late payment.
• The withholding you applied.
• For employees, also their personal and family circumstances and the deductible expenses you took into account, such as their Social Security contributions.

Income that carried no withholding because of its amount is included too, such as a salary so low that its rate is 0%.

What each payee key means

Each line carries a letter saying what type of income you paid. These are the ones an autónomo or a small company uses most (annex II of Orden EHA/3127/2009):

There are more keys (B for pensions, C for unemployment benefits, K for prizes), but they are mainly used by other payers.

The sub-keys that matter most

Within each key, the sub-key says which rate you applied. In key G, for example, 01 is the general 15% for professionals, 03 is the 7% for those starting out and 04 the 7% for certain artistic activities. In key E, the sub-key depends on whether the director contributes under the general Social Security scheme or the RETA (the self-employed scheme) and on whether the company's turnover was under €100.000 the year before. If a professional sent you their 7% notice, their line goes under G with sub-key 03. Which rate applies in each case is explained in IRPF withholding on invoices.

How to match it with your modelo 111 returns

Modelo 111 carries each quarter's totals and modelo 190 the year's detail. The withholding in your 190 must add up to what you paid in your four 111s.

An example. A designer invoices you €2.000 plus IVA (Spanish VAT) every quarter and you withhold 15%. In each 111 you pay €300. In your 190 she appears under key G, sub-key 01, with a base of €8.000 and withholding of €1.200: exactly the sum of the four 111s.

Watch the dates: withholding is declared in the quarter in which you pay, not the quarter of the invoice date (article 78.1 of the Regulation). A December invoice you pay in January goes into the first 111 of the following year and into that year's 190.

If it does not match, find the error before filing. If you left a withholding out of a 111, you file a supplementary return for that quarter; if it is late, it carries a surcharge (articles 27 and 122 of the Ley General Tributaria, the General Tax Law). We explain it in surcharges for filing late. If the error is in a 190 already filed, you correct it with a supplementary or replacement return (article 122.3).

The certificate for each payee

Besides modelo 190, you must give each person you withheld from a certificate showing what they earned and what you withheld. They must have it before the Renta campaign opens (article 108.3 of the Regulation), because they need it for their return.

How Facturaz helps

Facturaz records the withholding on every invoice you receive, so the 111 totals and the 190 detail come from the same data. On Autónomo Go (€24 + VAT a month) it prepares the official file of modelo 111 and 190 for you to file yourself with a step-by-step guide. On Autónomo Plus (€44 + VAT a month) our team files them for you. You can try it free for 14 days from pricing.