Modelo 190: Annual Retenciones Summary

Modelo 190 is the annual summary declaration of IRPF retenciones (income tax withholdings) on employment income and professional activities. It consolidates all the information from the four quarterly Modelo 111 declarations you filed throughout the year, individually detailing each person from whom you withheld retenciones.

Who must file Modelo 190

All autónomos and businesses that filed at least one Modelo 111 during the fiscal year must file Modelo 190. In practice, if you acted as a withholding agent at any point during the year, you must file this annual summary:

• Autónomos who employed workers during the year
• Autónomos who paid professionals or freelancers who invoice with retención
• Companies and entities that paid salaries or invoices with retención
• Any payer who withheld IRPF on prizes, courses, or conferences

If you did not file any Modelo 111 during the year, you do not need to file Modelo 190.

Filing deadlines

Modelo 190 is filed once a year, coinciding with the Q4 Modelo 111 deadline:

• Filing window: January 1-31 of the following year
• Fiscal year covered: The entire previous year (January through December)

If the last day falls on a weekend or public holiday, the deadline extends to the next business day.

For example, Modelo 190 for the 2025 fiscal year is filed between January 1 and January 31, 2026, at the same time as the Q4 Modelo 111.

What it includes

Unlike Modelo 111, which reports aggregate figures per quarter, Modelo 190 provides a detailed breakdown for each individual recipient:

• Recipient's NIF: Tax identification number of each employee or professional you withheld from
• Personal details: Name, surname, and family situation of the recipient
• Gross income paid: The total amount paid to each person during the year
• Retenciones applied: The total IRPF retenciones withheld from each recipient
• Income type code: The category of income paid (employment, professional activities, prizes, etc.)

This individualized information is what allows Hacienda to cross-check the data against each person's annual Declaración de la Renta. Every employee and professional listed in your Modelo 190 will see those same figures reflected in their own tax return draft.

Relation to Modelo 111

Modelo 190 and Modelo 111 are directly linked:

• Modelo 111 is filed each quarter and is used to remit the retenciones withheld
• Modelo 190 is an informational summary of the full year that breaks down each individual recipient
• No payment is made with Modelo 190 — all retenciones have already been remitted through the quarterly Modelo 111 declarations
• The totals in Modelo 190 must match exactly with the sum of the four Modelo 111 filings for the year
• If you discover an error while preparing the 190, you must correct it by filing a supplementary Modelo 111 for the relevant quarter

Think of Modelo 190 as a detailed X-ray of your withholdings: it does not create additional payment obligations, but Hacienda uses it to verify the consistency of your quarterly declarations and to cross-reference data with the income tax returns of the recipients you listed.

Online filing

Modelo 190 is filed exclusively online through the Tax Agency's electronic headquarters (Sede Electrónica de la AEAT). To file it you will need:

• Digital certificate or Cl@ve PIN for identification
• Individualized data for each recipient: NIF, name, income paid, and retenciones for the entire year
• Copies of your Modelo 111 filings: All four quarterly declarations, to verify that the totals match

Before submitting, verify that the sum of your four quarterly Modelo 111 declarations matches the totals in your Modelo 190. Any discrepancy may trigger a formal inquiry from Hacienda.