Modelo 111 and Modelo 190: When You Have to File the Withholdings You Make

Modelo 111 and Modelo 190: When You Have to File the Withholdings You Make

Whether you know about withholding depends a lot on who you invoice. If you’re a professional and your clients are Spanish companies or autónomos (self-employed workers), you see it on every invoice: the client deducts 15% of IRPF (personal income tax) and pays it in to Hacienda in your name. If you invoice clients abroad or private individuals, or your activity is a business one (a shop, a workshop), you can spend years as an autónomo without ever seeing a withholding.

Either way, the same thing can happen to you the day the invoice flips direction. You hire a designer, a translator or a collaborator, they send you an invoice with withholding and, without having decided anything, you are now the person who has to pay that withholding in. You do it with the modelo 111, and its January summary is the modelo 190.

This article is organised by the question, not by the form: does it apply to me? Who do I have to withhold from, and who not? When is each withholding filed? What goes in the 190? And what if I got it wrong or skipped it? Then comes what changes in the Canary Islands, Ceuta and Melilla, the Basque Country and Navarre, and at the end a map of the 111 for when you already have it open in front of you.

The idea underneath: whoever pays, withholds

A withholding is an advance of the IRPF of the person being paid, paid in by whoever pays. The IRPF Law puts it this way: taxpayers who carry on economic activities are bound to withhold and pay in “with respect to the income they pay or credit in the course of those activities”.1 The Regulation repeats that those bound to withhold include “taxpayers who carry on economic activities, when they pay income in the course of their activities”.2

Two practical consequences:

  • You don’t file the withholdings on your own invoices. If your clients withhold from you, they pay it in; for you it’s an amount to deduct from what you owe Hacienda.
  • Only what you pay within your activity counts. What you pay as a private individual (the person who cleans your home, say) isn’t in this scenario: the rule speaks of income paid “in the course of those activities”.

Do I have to file the 111?

You do if, during the quarter, you paid any income that is by rule subject to withholding. For an autónomo, the usual case is paying a professional (a lawyer or a translator, for example; what decides whether they count is the activity they’re registered under, not the name of the trade). The income subject to withholding includes “income from professional activities”.3

The Order approving the modelo 111 spells it out: it must be filed by those who, being bound to withhold, pay any of the income it lists (employment, professional, agricultural, livestock and forestry activities, certain activities under the objective-estimation method, intellectual and industrial property, technical assistance, image rights, prizes…).4

If you paid none of that income during the quarter, there is nothing to file. The Regulation says so about the opposite case: a nil return does not apply “when no income subject to withholding was paid in the filing period”.5

A trap: a “nil return” is not “I paid nothing”

If you did pay income subject to withholding but, because of its amount, no withholding was actually made, the Regulation requires you to file the nil return.5 The difference matters: having paid nothing frees you; having paid something subject, even if you withheld nothing, does not.

Who do I withhold from, and who not?

This is where most people go wrong: withholding too much (or too little) by not distinguishing what kind of activity lies behind the invoice.

To see it with numbers, let’s follow Nerea, a self-employed graphic designer with a small studio who pays three suppliers this year. (Nerea and her suppliers are made up; the numbers are round so the maths shows.)

Yes: professionals

The general rate on gross income paid is 15%.6 For people starting out there is a lower rate: 7% “in the tax period in which the activity starts and the following two, provided they had not carried on any professional activity in the year before the start date”. But that rate doesn’t apply by itself: the professional “must notify the payer” that the circumstance applies, and the payer is “obliged to keep the signed notification”.6

What it means for you as the payer: if a new supplier invoices you at 7%, ask for that signed notification and keep it. It’s your proof that you applied the right rate.

Nerea and the translator. A self-employed translator turns the studio’s website into English and invoices €1,000 in fees with 15% withholding. Nerea pays her €150 less than invoiced and pays that €150 in to Hacienda herself, on the 111.

Nerea and the illustrator who’s starting out. An illustrator who registered in March, with no professional activity the year before, invoices €600 with 7% withholding: €42. Before paying, Nerea asks him for the signed notification and keeps it with the invoice.

Who counts as a professional? The rule refers in general to those engaged in activities in sections two and three of the IAE tariffs (the business activities tax schedule), and names authors and translators of works, commission agents, and teachers who work at their home, in private homes or in an open academy or establishment.7

No: people running a business activity

The list of income subject to withholding is not “any self-employed activity”: it includes professional, agricultural, livestock and forestry activities, and business activities only if they determine their net income by objective estimation (“modules”).3 An ordinary business activity (a shop, a workshop) isn’t in it, and its invoice arrives without withholding. The Regulation even clarifies that teaching in “own academies or establishments” is a business activity, not a professional one.7

Nerea and the print shop. The local print shop invoices her €400 for business cards and catalogues, with no withholding. That’s right: a print shop is a business activity, and Nerea has nothing to withhold or put on the 111.

A caution about companies

Withholding is a payment on account of the IRPF of the recipient: the Regulation speaks of a “payment on account of personal income tax corresponding to the recipient”.8 That’s why the rule is designed for individuals. It is therefore usual for an invoice for services issued by a company to arrive without IRPF withholding. If you have a doubtful case (a civil partnership, a community of property, a professional invoicing through an entity), don’t settle it with a general rule: check your specific situation.

Exempt income, rent and other income

  • There is no duty to withhold on exempt income, nor on allowances and travel expenses exempt from tax.9
  • Rent of urban property is also income subject to withholding, but it isn’t filed on the 111. The 111 Order is blunt: withholdings on income it doesn’t list “will not be declared and paid on the modelo 111, but on the form that corresponds in each case to the nature of the income paid”.10 And there are cases with no withholding, such as when what is paid to the same landlord doesn’t exceed 900 euros a year.9

When is each withholding filed?

Two different clocks, and it pays not to mix them up.

When the duty to withhold arises. “As a general rule, the duty to withhold arises at the moment the income is paid or credited.”11 That is: when you pay, not when you receive or date the invoice. The Directorate General of Taxes applies it that way even to invoices paid years later.12

Nerea pays in April. The translator dates her invoice 20 March, but Nerea pays it on 10 April, deducting the €150. The withholding arises in April and goes into the second-quarter 111, not the first. Had she paid in two instalments, each part of the withholding would go into the quarter in which she paid that part.

The recipient, for their part, applies another rule: they attribute the withholdings “to the period in which the income subject to withholding is attributed […], regardless of when they were made”.13 Two different criteria, which is why a correct 111 and your supplier’s return can refer to different periods without any error.

When it is filed. For those who are neither large companies nor public bodies, the 111 is filed in the first twenty calendar days of April, July, October and January, for the preceding calendar quarter.14 Three useful details:

  • If the last day falls on a Saturday or a non-working day, it moves to the next working day.14
  • If you set up direct debit, the online filing window is the 1st to the 15th of those same months.15
  • The fourth-quarter one is filed in January, up to the 20th. Don’t mentally mix it with the deadlines of other January forms: this one closes earlier.

For all the due dates together, see the self-employed tax calendar.

If you’re not under the common tax territory

Everything above is the state rule. Which tax authority collects the withholding on a professional depends on where the payer has their tax domicile, not on where the professional lives: if yours is in the Basque Country, your provincial Diputación collects it;16 if it’s in Navarre, the Foral Community does.17

Canary Islands

Nothing changes. IRPF is state-level, so it’s the 111 and the 190, with the rates and deadlines above.

Ceuta and Melilla

The forms and deadlines are the same, but the rates are cut by 60% when the income is earned there: 15% becomes 6% and the 7% starting-out rate becomes 2.8%.18 For a professional, what counts as earned there is a service provided in Ceuta or Melilla.19 Withholding on the rent of premises located there drops from 19% to 7.6%.20 (In 2026 the same cut applies, from 10 September, to residents of La Palma.21)

If you receive an invoice with one of these rates, you withhold what the invoice says. But if the rate didn’t apply, you answer for the shortfall,22 so it’s worth confirming with the supplier.

Basque Country (Bizkaia, Gipuzkoa and Araba/Álava)

  • Modelo 110 quarterly instead of the 111, and the 190 as the January summary.
  • Deadlines: the first 25 calendar days of April, July and October; the fourth-quarter one, by 31 January. The 190, from 1 to 31 January.23
  • Rates: the same as in the common territory (15%, and 7% when starting out), because the Concierto requires the Diputaciones to apply “identical rates”.16
  • Álava has a difference that catches people out: you must file the nil return even if you paid nothing subject to withholding in the quarter.24
  • Modelo 715 quarterly (the 111 doesn’t exist in Navarre) and the 190 as the summary.
  • Deadlines: the first 20 calendar days of the month after the quarter, except the second, by 5 August, and the fourth, by 31 January.25 The 190, from 1 January to 5 February.26
  • Rates: 15% for professionals, and there is no 7% starting-out rate. The 7% only applies to Lottery sales agents, municipal tax collectors, insurance intermediaries and some artistic activities.27

The map of the 111 (for when you already have it open)

If you only wanted to know whether it applied and by when, you have it. This is for when you open the form.

The 111 is organised by type of income paid, following the Order’s list: employment income, economic activities (professional, agricultural, livestock, forestry, modules), prizes, gains from forestry use, and consideration to non-residents for image rights.4 A self-employed person who pays a professional collaborator will essentially use the economic-activities section.

What matters isn’t memorising boxes: it’s having, before you open it, a list of every payment in the quarter, to whom, how much and how much you withheld.

The modelo 190: the January summary

The 190 is to the 111 what the 390 is to the 303: an annual view of the same thing. The Regulation obliges the withholder to file “an annual return of the withholdings and payments on account made”.28 Three things set it apart from the 111:

  • It comes with names. The 111 is aggregated; the 190 can require a nominal list of recipients: name, tax ID and income received, with the concept and the year it accrued, including income not subject to withholding because of its amount, and exempt income, plus the withholding made.28 That is, the 190 doesn’t only capture what you withheld: also what you paid without any withholding being made because of its amount.
  • The deadline is different. Filed online, it runs from 1 to 31 January of the year following the one it refers to.29
  • There is a certificate to hand over. The withholder must give the recipient a certificate of the withholdings made, before the income-tax-return period opens.30 If you work with professionals, they will ask for it.

Reconciling it follows the same logic as the 390: the 190 captures the same withholdings as your four 111s, so the totals should match. If they don’t, the mistake is in one of the quarters (or in a withholding you never declared). The modelo 390 guide works as a pattern.

Nerea in January. She paid the translator in April and the illustrator in May, so only her second-quarter 111 has anything in it: €192 (150 + 42). The 190 lists both people with their tax ID, what she paid them (€1,000 and €600) and what she withheld. The 190’s total withholding, €192, matches her four 111s. The print shop isn’t on it: she paid it no income subject to withholding.

What if you get it wrong or skip it

You forgot to withhold. The Law is clear about who bears the cost: those bound to withhold “assume the obligation to make the payment to the Treasury, and failing to withhold cannot excuse them from it”. And if the withholding wasn’t made “for a reason attributable exclusively to the withholder”, the recipient “will deduct from their tax liability the amount that should have been withheld”.22 In plain terms: your supplier isn’t harmed; you are, because the amount not withheld ends up as a payment out of your own pocket.

If Nerea hadn’t withheld. Had she paid the translator the full €1,000, she would still have to pay the €150 on the 111, this time out of her own pocket. The translator, in her income tax return, would deduct that €150 as if it had been withheld.

You filed late. If you do it without a prior request from Hacienda, there’s a surcharge: 1% plus another 1% for each full month of delay, and 15% (plus interest) once twelve months pass.31 Correcting early is far cheaper; we go through it in filing taxes late. And how an already-filed 111 is corrected (supplementary return or rectification) is in the year without a gestoría article.

The five-minute check

Before each quarter, and again in January:

  1. What did I pay this quarter? Look at payments, not invoices: the withholding arises on payment.
  2. Did any invoice arrive with withholding? If so, there’s a 111.
  3. Did any supplier ask for the 7%? I’ve kept their signed notification.
  4. Should any invoice without withholding have one? If the supplier is an individual professional, check before paying.
  5. In January: does the 190 match the sum of my four 111s?

How Cuéntamo helps

In Cuéntamo, each expense invoice stores the IRPF it carries and the supplier with their tax ID. With that you have, quarter by quarter, the withholdings you’ve made, with the detail per supplier in the expenses register, and in January the payment calendar reminds you of the 190 with the year’s total withheld. The check above stops being a hunt through your email. You’ll find it in Cuéntamo for freelancers.

The concepts around it, such as input and output VAT or deductible expenses, are explained separately.

Frequently asked questions

Do I have to file the 111 if I only receive invoices with withholding and pay nobody?

No. The 111 is for whoever pays income subject to withholding. The withholdings applied to you are paid in by your clients; you see them as data in your own return.

One quarter I paid no professionals: do I file a zero 111?

No. A nil return is only filed when income subject to withholding was paid and, because of its amount, nothing was withheld. If no such income was paid in the period, it doesn’t apply.5

Do I withhold on an invoice from a company?

Usually not, because withholding is a payment on account of the recipient’s IRPF and the rule is designed for individuals.8 If the case has anything unusual, don’t settle it with a general rule.

Until when do I file the 190?

Online, from 1 to 31 January of the following year. The fourth-quarter 111, meanwhile, falls due earlier, in the first twenty days of January (or up to the 15th if you set up direct debit).2914

What do I do if the supplier applies 7% and I don’t know whether they qualify?

Ask for the signed notification that it is their start-up period or one of the following two years, and keep it: it’s what the rule requires you to retain. If they don’t have it, the general rate is 15%.6

Figures for 2026. The withholding rates for professionals (15%, and 7% when starting out) are in article 95.1 of the IRPF Regulation and have applied since 2015; the deadlines, in the orders for modelo 111 and modelo 190.

This article is checked against official sources and reviewed periodically. If you spot anything out of date, email us at [email protected].

  1. Article 99.2 of the IRPF Law 35/2006: “Estarán sujetos a las mismas obligaciones los contribuyentes por este impuesto que ejerzan actividades económicas respecto a las rentas que satisfagan o abonen en el ejercicio de dichas actividades”. ↩︎

  2. Article 76.1.b) of the IRPF Regulation: bound to withhold are “los contribuyentes que ejerzan actividades económicas, cuando satisfagan rentas en el ejercicio de sus actividades”. ↩︎

  3. Article 75.1 of the IRPF Regulation: “Estarán sujetas a retención o ingreso a cuenta las siguientes rentas: […] c) Los rendimientos de las siguientes actividades económicas: Los rendimientos de actividades profesionales. Los rendimientos de actividades agrícolas y ganaderas. Los rendimientos de actividades forestales. Los rendimientos de las actividades empresariales previstas en el artículo 95.6.2.º de este Reglamento que determinen su rendimiento neto por el método de estimación objetiva”. ↩︎ ↩︎

  4. Article 2.1 of Order EHA/586/2011 of 9 March, approving the modelo 111: it must be filed by those who, “estando obligadas a retener o a ingresar conforme a lo establecido en el artículo 74” of the Regulation, pay employment income; income from professional, agricultural or livestock, forestry and objective-estimation activities; income from intellectual and industrial property, technical assistance and image rights when it comes from economic activities; prizes; gains from forestry use by neighbours in public woodland; and consideration to non-residents in the cases of article 92.8 of the IRPF Law. ↩︎ ↩︎

  5. Article 108.1, last paragraph, of the IRPF Regulation: “El retenedor u obligado a ingresar a cuenta presentará declaración negativa cuando, a pesar de haber satisfecho rentas sometidas a retención o ingreso a cuenta, no hubiera procedido, por razón de su cuantía, la práctica de retención o ingreso a cuenta alguno. No procederá presentación de declaración negativa cuando no se hubieran satisfecho, en el período de declaración, rentas sometidas a retención e ingreso a cuenta”. ↩︎ ↩︎ ↩︎

  6. Article 95.1 of the IRPF Regulation: “Cuando los rendimientos sean contraprestación de una actividad profesional, se aplicará el tipo de retención del 15 por ciento sobre los ingresos íntegros satisfechos. […] el tipo de retención será del 7 por ciento en el período impositivo de inicio de actividades y en los dos siguientes, siempre y cuando no hubieran ejercido actividad profesional alguna en el año anterior a la fecha de inicio de las actividades. Para la aplicación del tipo de retención previsto en el párrafo anterior, los contribuyentes deberán comunicar al pagador de los rendimientos la concurrencia de dicha circunstancia, quedando obligado el pagador a conservar la comunicación debidamente firmada”. ↩︎ ↩︎ ↩︎

  7. Article 95.2 of the IRPF Regulation: professional income includes, “en general, los derivados del ejercicio de las actividades incluidas en las Secciones Segunda y Tercera de las Tarifas del Impuesto sobre Actividades Económicas”, and in particular that of “los autores o traductores de obras”, “los comisionistas” and “los profesores […] que ejerzan la actividad, bien en su domicilio, casas particulares o en academia o establecimiento abierto. La enseñanza en academias o establecimientos propios tendrá la consideración de actividad empresarial”. ↩︎ ↩︎

  8. Article 74.1 of the IRPF Regulation: those bound “estarán obligados a retener e ingresar en el Tesoro, en concepto de pago a cuenta del Impuesto sobre la Renta de las Personas Físicas correspondiente al perceptor”. ↩︎ ↩︎

  9. Article 75.3 of the IRPF Regulation: “No existirá obligación de practicar retención o ingreso a cuenta sobre las rentas siguientes: a) Las rentas exentas y las dietas y gastos de viaje exceptuados de gravamen. […] g) Los rendimientos procedentes del arrendamiento o subarrendamiento de inmuebles urbanos en los siguientes supuestos: […] 2.º Cuando las rentas satisfechas por el arrendatario a un mismo arrendador no superen los 900 euros anuales”. Paragraph 2.a) makes subject, in general, “los rendimientos procedentes del arrendamiento o subarrendamiento de inmuebles urbanos”. ↩︎ ↩︎

  10. Article 2.2 of Order EHA/586/2011: “Las retenciones e ingresos a cuenta correspondientes a rentas distintas de las anteriormente enumeradas no se declararán e ingresarán en el modelo 111, sino en el modelo que en cada caso corresponda a la naturaleza de las rentas satisfechas”. ↩︎

  11. Article 78.1 of the IRPF Regulation: “Con carácter general, la obligación de retener nacerá en el momento en que se satisfagan o abonen las rentas correspondientes”. ↩︎

  12. Binding ruling V2605-21 of the Directorate General of Taxes, 27 October 2021, on 2019 and 2020 invoices paid in 2021: “la retención a cuenta se practicará cuando se abonen las facturas pendientes de cobro y se imputarán al período impositivo en que deban imputarse las mismas, aunque éste no coincida con el momento en que se haya practicado la retención correspondiente”. ↩︎

  13. Article 79 of the IRPF Regulation: “Las retenciones o ingresos a cuenta se imputarán por los contribuyentes al período en que se imputen las rentas sometidas a retención o ingreso a cuenta, con independencia del momento en que se hayan practicado”. ↩︎

  14. Article 3.1.c) of Order EHA/586/2011, in line with article 108.1 of the IRPF Regulation: the other individuals, companies and entities bound to withhold do so “en los veinte primeros días naturales de los meses de abril, julio, octubre y enero en relación con las cantidades y los ingresos a cuenta que correspondan por el trimestre natural inmediato anterior”. And: “Los vencimientos de plazo que coincidan con un sábado o día inhábil se entenderán trasladados al primer día hábil inmediato siguiente”. ↩︎ ↩︎ ↩︎

  15. Article 3.2.b) of Order EHA/586/2011: when direct debit is intended, the online filing period is “desde el día 1 hasta el 15 de los meses de abril, julio, octubre y enero”. ↩︎

  16. Article 8.One of the Economic Agreement with the Basque Country (Law 12/2002): “Las retenciones e ingresos a cuenta por rendimientos derivados de actividades económicas se exigirán, conforme a su respectiva normativa, por la Diputación Foral competente por razón del territorio cuando el obligado a retener o a ingresar a cuenta tenga su residencia habitual o domicilio fiscal en el País Vasco”. And: “En la exacción de estas retenciones e ingresos a cuenta, las Diputaciones Forales aplicarán idénticos tipos a los de territorio común”. ↩︎ ↩︎

  17. Article 11 of the Economic Agreement with Navarre (Law 28/1990): “Se exigirán por la Comunidad Foral, conforme a su propia normativa, las retenciones e ingresos a cuenta relativos a actividades empresariales y profesionales cuando la persona o entidad obligada a efectuar la retención o ingreso a cuenta tenga su domicilio fiscal en territorio navarro”. ↩︎

  18. Article 95.1, last paragraph, of the IRPF Regulation: “Estos porcentajes se reducirán en un 60 por ciento cuando los rendimientos tengan derecho a la deducción en la cuota prevista en el artículo 68.4 de la Ley del Impuesto”. That deduction is for income “obtenidas en Ceuta o Melilla”, whether or not you live there (article 68.4 of the IRPF Law). ↩︎

  19. Article 58.1.b) of the IRPF Regulation: in economic activities, operations effectively carried out in Ceuta or Melilla are “aquellas que cierren en estos territorios un ciclo mercantil que determine resultados económicos o supongan la prestación de un servicio profesional en dichos territorios”. ↩︎

  20. Article 100.2 of the IRPF Regulation: the 19% on rent “se reducirá en el 60 por ciento cuando el inmueble urbano esté situado en Ceuta o Melilla”. ↩︎

  21. Fifty-seventh additional provision of the IRPF Law, as worded by Royal Decree-law 23/2026 of 8 September: the Ceuta and Melilla deduction applies “a los contribuyentes con residencia habitual y efectiva en la isla de La Palma”, and in 2026 it sets the withholding rate on income paid from that decree-law’s entry into force. ↩︎

  22. Articles 99.4 and 99.5 of the IRPF Law 35/2006: “En todo caso, los sujetos obligados a retener o a ingresar a cuenta asumirán la obligación de efectuar el ingreso en el Tesoro, sin que el incumplimiento de aquella obligación pueda excusarles de ésta”. And: “Cuando la retención no se hubiera practicado o lo hubiera sido por un importe inferior al debido, por causa imputable exclusivamente al retenedor u obligado a ingresar a cuenta, el perceptor deducirá de la cuota la cantidad que debió ser retenida”. ↩︎ ↩︎

  23. Bizkaia: article 106 of the Bizkaia IRPF Regulation (Foral Decree 47/2014): “en los primeros veinticinco días naturales de los meses de abril, julio, octubre y enero”, with the January one extended to the 31st since 2023 (Bizkaia tax office); the annual summary, “entre el día 1 y el 31 del mes de enero”. Gipuzkoa (modelo 110): “en los 25 primeros días naturales de los meses de abril, julio y octubre […] Por el cuarto trimestre del año, la presentación se efectuará hasta el 31 de enero del año siguiente”. Álava: article 104 of the Álava IRPF Regulation (Foral Decree 40/2014): the first twenty-five calendar days of April, July and October, and the last quarter “durante el mes de enero”. ↩︎

  24. Article 104.1 of the Álava IRPF Regulation: the withholder “deberá presentar declaración negativa en los supuestos en que a pesar de haber satisfecho rentas sometidas a retención o ingreso a cuenta, no hubiera procedido, por razón de su cuantía, a la práctica de retención o ingreso a cuenta alguno, así como en los supuestos en que el mismo no hubiera satisfecho en el período de declaración rentas sometidas a retención e ingreso a cuenta”. ↩︎

  25. Article 90.1 of the Navarre IRPF Regulation (Foral Decree 174/1999): “los primeros veinte días naturales del mes siguiente a cada trimestre, salvo el correspondiente al segundo y cuarto trimestre, que podrá efectuarse hasta los días 5 de agosto y 31 de enero, respectivamente”. The forms, from the Navarre tax office: “715 - Retenciones IRPF (trimestral): trabajo, profesionales, agrícolas y premios”. ↩︎

  26. Note to article 90.2 of the Navarre IRPF Regulation: Foral Order 4/2016 “establece que dicho plazo de presentación será el comprendido entre el 1 de enero y 5 de febrero de cada año”. ↩︎

  27. Article 78.1 of the Navarre IRPF Regulation: “se aplicará el tipo de retención del 15 por 100 sobre los ingresos íntegros satisfechos. No obstante, el tipo de retención será del 7 por 100 en el caso de rendimientos satisfechos a: a) Delegados comerciales de la Sociedad Estatal Loterías y Apuestas del Estado. b) Recaudadores municipales. c) Mediadores de seguros que utilicen los servicios de auxiliares externos. d) Contribuyentes que desarrollen actividades incluidas en los grupos 851, 852, 853, 861, 862, 864 y 869 […]”. ↩︎

  28. Article 108.2 of the IRPF Regulation: “El retenedor u obligado a ingresar a cuenta deberá presentar […] una declaración anual de las retenciones e ingresos a cuenta efectuados. […] En esta declaración, además de sus datos de identificación, podrá exigirse que conste una relación nominativa de los perceptores con los siguientes datos: a) Nombre y apellidos. b) Número de identificación fiscal. c) Renta obtenida, con indicación de la identificación, descripción y naturaleza de los conceptos, así como del ejercicio en que dicha renta se hubiera devengado, incluyendo las rentas no sometidas a retención o ingreso a cuenta por razón de su cuantía, así como las dietas exceptuadas de gravamen y las rentas exentas. […] i) Retención practicada o ingreso a cuenta efectuado”. ↩︎ ↩︎

  29. Article 5 of Order EHA/3127/2009 of 10 November, approving the modelo 190: the annual summary is filed “en los primeros veinte días naturales del mes de enero de cada año”, but “el plazo de presentación será el comprendido entre el 1 de enero y el 31 de enero del año siguiente al que corresponde el resumen anual cuando la declaración se presente” on a form generated with the AEAT print module, on computer-readable media or “por vía telemática, ya sea a través de Internet o por teleproceso”. ↩︎ ↩︎

  30. Article 108.3 of the IRPF Regulation: “El retenedor u obligado a ingresar a cuenta deberá expedir en favor del contribuyente certificación acreditativa de las retenciones practicadas […]. La citada certificación deberá ponerse a disposición del contribuyente con anterioridad a la apertura del plazo de declaración por este Impuesto”. ↩︎

  31. Article 27.2 of the General Tax Law: “El recargo será un porcentaje igual al 1 por ciento más otro 1 por ciento adicional por cada mes completo de retraso […]. Si la presentación […] se efectúa una vez transcurridos 12 meses desde el término del plazo establecido para la presentación, el recargo será del 15 por ciento […]. En estos casos, se exigirán los intereses de demora”. It requires that there be no “requerimiento previo” from the tax authority (art. 27.1). ↩︎

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