What is Form 190 and how to fill it out?

form 190
In this post, you will learn the definition of Form 190, the correct way to fill it out and its purpose.

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Form 190 is the annual summary of Spanish personal income tax withholdings. This completed form is important to accurately declare all withholdings and must always be submitted between January 1st and 31st of each year. From payrolls and other income to the payment of invoices for self-employed workers and companies, there are many withholdings that are collected in Form 190. In this article, we explain what Form 190 is and how to fill it out.

What is Form 190?

As mentioned above, Form 190 is an annual summary of the withholdings that apply to the Personal Income Tax (IRPF) of Spain. In other words, all withholdings made on salary or other income, such as self-employed and company invoice payments, must be filled in.

Form 190 also replaces the quarterly Form 111, the quarterly declaration of personal income tax withholdings. The annual filing is more efficient and easier to manage. When submitting financial information on this form, individuals, companies and other taxpayers need to submit a full report of the withholdings made and all payments received.

Who needs to file Form 190?

The most common recipients of Form 190 are entrepreneurs, self-employed professionals, companies and other taxpayers who need to report on withholdings. All professionals and business owners should pay special attention to this form since the majority of income and payments to employees, suppliers and other professionals are declared in this document.

If you do not present the correct information, or if some data is not completed correctly, the Spanish Tax Agency (AEAT) may impose fines or sanctions.

What does Form 190 include?

The presentation of Form 190 requires detailed information on withholdings and declarations of all payments received. Before submitting the form, it is necessary to have all the information requested by the Tax Agency. The most important columns are:

  • Withholdings (Sections A and B)
    This section must include all withholdings sent by entrepreneurs or obtained from self-employed workers, companies and other taxpayers.
  • Payments (Section C)
    This information is requested to demonstrate the amount paid to employees and other taxpayers. The Tax Agency will compare it with the Withholdings declared in the Agency’s records.
  • Income (Section D)
    Must include all income related to withholdings, such as income from salary, real estate or professional activities. Furthermore, in this section, the returns from capital gains, premiums and other income must be detailed.

How to fill out Form 190?

Filling out this form may seem daunting, but with the help of a tax advisor it can be done quickly and without much trouble.

  • Step 1: Collect information: gather all the data and information requested by the Spanish Tax Agency, such as withholdings and payments received.
  • Step 2: Fill out the form: start the process of filling out the form. Include the information listed in Withholdings, Payments and Income in Chapter II on the form, and be sure to double-check all information provided.
  • Step 3: Fill out the form: once the form is completed, you can submit it online or on paper, by personal delivery or through a courier or delivery service.
  • Step 4: Double-check the information: before submitting the form, double-check all the information to ensure it is accurate and detailed.

Essentially, it is an obligation for any professional, company or other taxpayer that withholds personal income tax, to present it between January 1st and January 31st of each year. All withholdings and payments received must be completed correctly to avoid sanctions that the Tax Agency may impose. Therefore, it is important to consult a tax advisor or obtain more information on the website of the Spanish Tax Agency.

Do you need more information about IRPF or income withholdings?

At Entre Trámites we offer various services of management, advice, and support in bureaucratic procedures for self-employed, SMEs, and other types of companies. Contact us! Through our contact form, you can leave your details for us to call you, schedule a free consultation, or simply text our WhatsApp.

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