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Modelo 193: Annual summary of movable capital income

Modelo 193: Annual summary of movable capital income is filed with Agencia Tributaria — modelo 193. 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 modelo 193 (annual summary of withholdings and payments on account on movable capital income) with the AEAT (Spanish Tax Agency). It closes the quarterly cycle of the modelo 123 (interest, dividends, capitalisation, royalties). We check the consistency between the sum of the 4 quarters of the modelo 123 and the annual totals, and we confirm that the withholding rate applied to each recipient matches the expected one (19 % general / 24 % royalties).

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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
1 to 31 January of the year following the tax year.
Where it is filed
Agencia Tributaria — modelo 193 ↗
What you receive
Application

Cost breakdown: Our fee 19 €, no tasa (official fee). It is an annual informative withholding return and does not generate any amount to be paid..

Modelo 193: Annual summary of movable capital income: how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We check the consistency between the sum of the modelo 123 filings and the annual totals, and that each recipient has the correct rate.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your mobile.
  5. 5We file the modelo 193 electronically with the AEAT.
  6. 6You receive the stamped copy with CSV (secure verification code). Each recipient receives a withholding certificate for their IRPF (personal income tax) / IS (corporate tax).

Which documents do you need?

  • •Stamped copies of the 4 quarterly modelo 123 filings for the tax year.
  • •List of recipients with NIF (tax ID), gross amounts, withholdings applied and type of income.
  • •Minutes of shareholder meetings / dividend distribution resolutions, if any.
  • •Image-rights assignment contracts, if applicable.

Legal basis and things to bear in mind

  • Deadline: 1 to 31 January of the following year. No extension.
  • Informative nature: NO tax is paid; payment was made quarterly with the modelo 123.
  • Withholding rate: 19 % general; 24 % assignment of image rights (art. 101 RIRPF).
  • Consistency 123 ↔ 193: the sum of the 4 quarters of the modelo 123 = annual totals of the modelo 193.
  • Penalties: surcharges under art. 27 LGT for late filing (1-15 %) + penalty under art. 198 LGT for failure to provide information (200 € + 20 € per omitted item).
  • The recipient will use the withholding certificate to deduct the withholdings on their IRPF (modelo 100, savings base) or IS.

Modelo 193: Annual summary of movable capital income: frequently asked questions

Modelo 193: Annual summary of movable capital income: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €, no tasa (official fee). It is an annual informative withholding return and does not generate any amount to be paid.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 193: Annual summary of movable capital income: how long does it take?

1 to 31 January of the year following the tax year.

Modelo 193: Annual summary of movable capital income: which documents do I need?

You need to have to hand: Stamped copies of the 4 quarterly modelo 123 filings for the tax year., List of recipients with NIF (tax ID), gross amounts, withholdings applied and type of income., Minutes of shareholder meetings / dividend distribution resolutions, if any., Image-rights assignment contracts, if applicable.. 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 Tributaria — modelo 193. 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 Tributaria — modelo 193 ↗.

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