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Modelo 190 annual summary of IRPF withholdings (year-end close of the 111)

Modelo 190 annual summary of IRPF withholdings (year-end close of the 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: €19 to €19.

We file your annual modelo 190: a nominative summary of the IRPF withholdings and payments on account you applied to your employees, professionals and other recipients during the financial year. We check that it reconciles with the quarterly modelo 111 returns filed, group the amounts by income key and detect inconsistencies.

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
From 1 to 31 January of the year following the year being declared (art. 108 RIRPF).
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee 19 €. The modelo 190 is an informative annual summary; it does not involve any tax payment or tasa (official fee)..

Modelo 190 annual summary of IRPF withholdings (year-end close of the 111): how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We check that it reconciles with the quarterly 111 returns, group the amounts by income key and detect inconsistencies.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 190 via the Sede AEAT (online portal) using your digital certificate or representation. Instant receipt.
  6. 6You receive the AEAT acknowledgement, a full copy of the 190, the signed mandate and the invoice.

Which documents do you need?

  • •List of recipients with gross payments and withholdings by concept (exportable from payroll or accounting software).
  • •Quarterly modelo 111 returns filed (Q1, Q2, Q3, Q4) to reconcile the annual total.
  • •If there are recipients in Ceuta or Melilla: document proving residence.
  • •If there are payments in kind: detail of the valuation and of the payment on account.
  • •If it is a supplementary/substitute return: copy of the previous 190 return with its number.

Legal basis and things to bear in mind

  • Deadline: from 1 to 31 January of the following year (art. 108 RIRPF). If filed late, penalty under art. 198 LGT (200 € or 20 € per omitted item, capped at 20.000 €).
  • The 190 is INFORMATIVE: it closes the quarterly 111 and allows the AEAT to cross-check the withholdings against the recipient's income tax return.
  • Mandatory reconciliation: the total withholdings in the 190 must match EXACTLY the total of the quarterly 111 returns for the year. If not, you must regularise beforehand (a supplementary of the relevant 111).
  • Anyone with 0 recipients does not file a 190. If you filed 111 returns with data but there are now no recipients, review it: likely an error.
  • The main keys (A employment, D professionals) require a subkey: A.01 standard, A.02 pensions, etc. Use the current year's key table published by the AEAT.

Modelo 190 annual summary of IRPF withholdings (year-end close of the 111): frequently asked questions

Modelo 190 annual summary of IRPF withholdings (year-end close of the 111): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. The modelo 190 is an informative annual summary; it does not involve any tax payment or tasa (official fee).. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 190 annual summary of IRPF withholdings (year-end close of the 111): how long does it take?

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

Modelo 190 annual summary of IRPF withholdings (year-end close of the 111): which documents do I need?

You need to have to hand: List of recipients with gross payments and withholdings by concept (exportable from payroll or accounting software)., Quarterly modelo 111 returns filed (Q1, Q2, Q3, Q4) to reconcile the annual total., If there are recipients in Ceuta or Melilla: document proving residence., If there are payments in kind: detail of the valuation and of the payment on account., If it is a supplementary/substitute return: copy of the previous 190 return 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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