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Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111)

Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €50.

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We submit your annual Modelo 190: the nominative summary of the IRPF (personal income tax) withholdings and payments on account that you have made to your employees, professionals and other payees during the financial year. We automatically check the reconciliation with the quarterly Modelo 111 forms submitted, group them by payee category and detect any inconsistencies.

Practical guide: IRPF for the self-employed in Spain: payments on account and withholdings. Requirements, deadlines and the steps, explained.

What we charge you
€50
Managora's fee
€50.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From 1 to 31 January of the year following the declared financial year (art. 108 RIRPF).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee €50.00 (21% VAT incl.). Modelo 190 is an annual informative summary and does not involve any tax or tasa (official fee) payment..

Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111): how is it filed?

  1. 1Answer the chat questions (around 10 minutes).
  2. 2We check the reconciliation with the quarterly Modelo 111 forms, group them by payee category and detect any inconsistencies.
  3. 3Payment of €50.00 (21% VAT incl.).
  4. 4Sign the framework mandate (mandato marco) from your mobile phone.
  5. 5We submit Modelo 190 via the AEAT (Spanish Tax Agency) Sede electrónica (online portal) using your digital certificate or representation. Instant receipt.
  6. 6Receive the AEAT receipt, a full copy of Modelo 190, the signed mandate and your invoice.

Which documents do you need?

  • •List of payees with gross income and withholdings by category (exportable from payroll or accounting software).
  • •Quarterly Modelo 111 forms submitted (1T, 2T, 3T, 4T) to reconcile the annual total.
  • •If there are payees in Ceuta or Melilla: document proving residency.
  • •If there is non-cash remuneration: details of the valuation and the payment on account.
  • •If it is a complementary/substitutive filing: copy of the previous Modelo 190 application with its number.

Legal basis and things to bear in mind

  • Deadline: from 1 to 31 January of the following year (art. 108 RIRPF). Late filings are subject to penalties under art. 198 LGT (200 € or 20 € per omitted detail, capped at 20.000 €).
  • Modelo 190 is INFORMATIVE: it closes the quarterly Modelo 111 and allows the AEAT to cross-reference withholdings with the payee's personal income tax return.
  • Compulsory reconciliation: the sum of withholdings in Modelo 190 must match EXACTLY the sum of the quarterly Modelo 111 forms for the financial year. If not, you must regularise it beforehand (by filing a complementary Modelo 111 for the relevant quarter).
  • Those with 0 payees do not submit Modelo 190. If you submitted a Modelo 111 with data but now have no payees, please review: this is likely an error.
  • The main categories (A for employment, D for professionals) require a sub-category: A.01 standard, A.02 pensions, etc. Use the category table for the current year published by the AEAT.

Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111): frequently asked questions

Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111): how much does it cost?

We charge you €50: our fee plus, where applicable, the fixed official tasa we advance. Our fee €50.00 (21% VAT incl.). Modelo 190 is an annual informative summary and does not involve any tax or tasa (official fee) payment.. Managora's fee is €50.00, 21% VAT included (€41.32 net + €8.68 VAT). This procedure carries no official tasa.

Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111): how long does it take?

From 1 to 31 January of the year following the declared financial year (art. 108 RIRPF).

Modelo 190 annual summary of IRPF withholdings (closing of Modelo 111): which documents do I need?

You need to have to hand: List of payees with gross income and withholdings by category (exportable from payroll or accounting software)., Quarterly Modelo 111 forms submitted (1T, 2T, 3T, 4T) to reconcile the annual total., If there are payees in Ceuta or Melilla: document proving residency., If there is non-cash remuneration: details of the valuation and the payment on account., If it is a complementary/substitutive filing: copy of the previous Modelo 190 application with its number.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

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