What is form 190?
Form 190 is the annual form of form 111 (filed quarterly). It is a purely informative form that the Tax Agency uses to cross-check data and verify that the amounts declared on form 190 match perfectly with those declared quarterly on form 111.
Form 190 is used to inform the tax authorities of the total withholdings made during the year, mainly to balance any discrepancies that may have arisen in any of the quarters. It is a purely informative declaration, as there is no need to make any type of payment, as is the case with the quarterly declaration of form 111.
The information included in this form is necessary for the tax authorities to check that taxes have been paid correctly and that there have been no irregularities in the quarterly returns.
Who is obliged to file form 190?
All those obliged to file form 111 quarterly withholding tax returns are also obliged to file form 190, as both are interrelated.
Those who are in any of these situations will need to know what form 190 is and how to fill it in correctly:
- Entrepreneurs or self-employed persons with employees on their payroll (withhold personal income tax).
- Entrepreneurs or self-employed persons who have paid invoices to professionals who have applied a personal income tax withholding on the invoice (professional services).
- Those persons or entities that have won a prize amount from competitions, games, raffles, etc.
- Companies or freelancers with capital gains from the use of public forests, a very special case.
- Companies or freelancers who have received income from the transfer of image rights.
In any case, if you have any doubts about whether you are obliged to file this form, you can consult us and we will resolve your doubts.
What is the deadline and how do I apply?
The deadline for filing form 190 is 31 January of the year following the year to which the return refers.
In other words, if you want to file the tax return corresponding to the 2023 tax year, you must do so during the first month of 2024, specifically between 1 and 31 January. It is important that you comply with these dates to avoid possible penalties for late filing.
Form 190 must be filed electronically through the AEAT’s electronic headquarters, so we will have to identify ourselves with a system such as the electronic certificate, the advanced electronic signature, the electronic ID card and the Cl@ve PIN system, the latter for individuals.
