Model 190: Guide to Filing Tax Withholdings in Spain

Description

What is it?

Model 190 is a tax form used in Spain for the declaration of withholdings and payments on account of Personal Income Tax (IRPF). It details the total amounts withheld for an entire fiscal year from salaries, professional services, leasing, and other income subject to withholding.

Who needs it?

Any individual or entity in Spain that employs others, or is required to withhold and pay taxes on behalf of third parties, will need to submit Model 190. This includes companies, self-employed professionals, and other organizations.

Procedure

1. Gather Required Information:

   • Employees’ personal details (e.g., name, NIF)
   • Detailed salary breakdowns, including withholdings
   • Professional service payments and corresponding withholdings
   • Any other payments subject to withholding and their respective details

2. Access to Form:

   • Go to the Spanish Tax Agency’s website .

3. Fill the Form:

   • You need to fill out the personal details of the payer and payee.
   • Input the total gross amounts paid during the fiscal year.
   • Enter the corresponding withholdings as detailed in your payroll or accounts.

4. Review & Validate Data:

   • Double-check all details and figures for accuracy.
   • Use the online validator provided by the Spanish Tax Agency to ensure no errors.

5. Submit:

   • Submit the completed form electronically through the tax agency’s website or physically at their local offices.

6. Await Confirmation:

   • After submission, you’ll receive an acknowledgment receipt. Keep this for your records.

Required Documents

1. Employee Records:

   • Personal IDs (NIFs)
   • Detailed payroll records showing gross payments and withholdings

2. Professional Service Payments:

   • Invoices and payment records from contracts with professionals, detailing services rendered and withheld amounts

3. Leasing Payments:

   • Lease agreements and payment receipts, including withholdings details

4. Other Income Proofs:

   • Any other relevant documents supporting the declared income and withholdings

Providers that can do it for you

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Additional details

• Ensure that you have valid digital certificates for online submissions.
• Keep track of all communications and submissions with the tax agency for future reference.
• Model 190 must be submitted annually within the first 20 days of January following the end of the tax year.

For more information and step-by-step guidance, visit the Spanish Tax Agency’s official guide .

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