Modelo 190 (annual withholding summary)

If you filed Modelo 111, the quarterly withholding return, during the year, January brings this annual summary. Here the quarterly total is no longer enough: you have to identify each employee or professional you withheld from, with their tax ID, the amount paid, the withholding applied and the type of income. It is the annual, person-by-person picture of what you reported in blocks.

The figures reported here are what later appear pre-filled in each recipient's personal income tax return. That is why a mistake here does not stay inside your company: if you get a tax ID or an amount wrong, your employee or supplier will see a figure they do not recognise in their draft and will have to correct it or come back to you.

The typical mistake is that the total of the 190 does not match the totals of Modelo 111, added up across the four quarters of the year. It usually happens when an invoice was paid in a different quarter from the one in which it was reported, or when a recipient was simply left out. Before filing, reconcile the totals and check each person's identification details.

It is also good practice to give each recipient their withholding certificate for the year, which must match what you reported. The return is built from payroll and from received invoices with withholding.In kontora the forms are prepared box by box from your double-entry books, with deadline reminders, and you file them from the app itself with your digital certificate (303, 130, 111, 115 and 123 by direct filing; 349, 347, 190, 180 and 193 through TGVI), or your adviser does.

Guides that use this term

• How to fill in modelo 111 box by box: 2026 instructions with a worked example
• Modelos 111 and 115: Spanish withholdings explained
• Spanish tax calendar 2026-2027 for autónomos and SL companies
• Quarterly tax returns for the self-employed in Spain: which forms you file each quarter and by when
• How to pay yourself from your own Spanish SL: director's remuneration, invoice or dividend

Related terms

• IRPF: IRPF is Spain's personal income tax, applied to the earnings of individuals, including self-employed workers.
• Modelo 111: Modelo 111 is the quarterly return for IRPF (personal income tax) withholdings applied to employees' payroll, to professionals who issue invoices with withholding, and to other recipients.

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