Tax Calendar
Form 190
Annual summary of withholdings on employment income and professional fees — the annual informative counterpart of Form 111.
Informational content updated to 2026. Deadlines, amounts and percentages shown on this page may change due to regulatory updates. For your specific case, please consult with our certified professionals before taking action. Schedule free consultation →
What is Form 190?
Form 190 (Modelo 190) is the annual informative declaration of all withholdings on employment income and professional fees applied during the tax year. It is the annual counterpart of Form 111.
It contains the individualised detail for each recipient: name, tax ID, total income paid and withholdings applied. The AEAT uses this data to generate the draft income tax return (borrador) for each employee and professional.
No payment or refund is generated. Its importance is twofold: for the tax authority, it enables cross-checking; for recipients, it guarantees that their withholdings are correctly recorded in the system.
Who must file?
- All entities that filed Form 111 at any point during the year.
- Companies and self-employed workers who applied withholdings on payroll or professional fees during the fiscal year.
Exceptions and exemptions:
- Those who did not apply any withholdings during the year (no employees and no professional suppliers with IRPF withholding).
Filing deadlines
| Period | Deadline |
|---|---|
| Full calendar year | By 31 January of the following year Form 190 for 2025 is due by 31 January 2026, alongside Form 180. |
Form 190 often contains a large volume of individual records. It is recommended to start preparation well in advance.
How GCT1 handles it for you
- 1 We compile the full-year data for all recipients: employees and professionals with invoice withholding.
- 2 We cross-check totals against the four Form 111 quarterly returns to ensure consistency.
- 3 We generate the file with individualised detail for each recipient and upload it to the AEAT electronic office.
- 4 We file Form 190 electronically by 31 January and send you the confirmation receipt.
- 5 We handle any AEAT enquiry arising from cross-checks with employees' or professionals' tax returns.
Required documentation
- The four Form 111 quarterly returns filed during the year.
- Full-year payroll data for each employee.
- Professional invoices with IRPF withholding.
- Employee personal data for withholding calculations.
Penalties for non-compliance
- Informative return: fixed penalty for not filing or filing late.
- Errors in individual recipient data may also attract penalties.
- Penalties for Form 190 filed incomplete, late or with incorrect data can be significant given the potentially large number of records. Consult our professionals for the applicable amount.
Last reviewed: June 2026. Tax regulations change frequently — check our tax calendar or contact our professionals for advice tailored to your situation.
GCT1 handles your Form 190 for you
We prepare, review and file on time. Free first consultation.