Models from 190 to 198Skip information index
Model 190 Presentation through form
Web form submission is available for returns of up to 40,000 records. If it exceeds this threshold, you will have to use the file submission option.
Filing online requires identification with an electronic certificate, electronic DNI or Cl@ve of the declarant.
In addition to the owner of the declaration, it can also be presented by a third party acting on his or her behalf, whether a social collaborator or an agent to carry out the procedure.
We recommend that you purify, prior to submitting the declaration, the census of its recipients through the tax identification service to avoid identification errors. To do this you can use the option available on the web: "Verification of a NIF from third parties for census purposes" located in "Help services", "Tax identification" in the "2022 information return campaign" section.
This query is also found in the procedures for form 030 within "Censuses, NIF and tax address" in the "Information and procedures" section.
To correctly view all parts of the form, before accessing it, check the zoom and font size set in the browser (once the declaration has been submitted you can return to the previous zoom and font size).
In Microsoft Edge , access the three horizontal dots, in zoom select 100% with the "+" and "-" signs. Go back to the three horizontal dots to enter "Settings", select "Appearance" and in "Fonts", "Font Size" select "Medium (recommended)", in "Page Zoom" select 100%.
In Google Chrome , go to "Settings" (from the three vertical dots), "Appearance", "Font size" and select "Medium (recommended)", under "Zoom page" selects 100%. Also from "Zoom in/out" you can select the zoom to 100%.
In Mozilla Firefox , access the three stripes icon, in "Size" select 100% with the "+" and "-" signs, press "Options", "General", "Language and appearance" and in "Typefaces and colors" select a size smaller than the current one, if you do not see the form correctly.
In Internet Explorer , access "View" in the menu bar (if you don't have it activated, press the F10 key), "Text Size" and select "Medium", in "Zoom " select 100%. You can also select the zoom from the nut icon.
In Safari , go to "View," "Enlarge," or "Reduce."
After identifying yourself, in the pop-up window, choose one of the options to access the form:
- Continue. It allows you to register a new declaration by entering all the data. Enter the NIF of the declarant and press "Continue".
- Matter. You can import a file with format BOE that follows the registration design of the current model 190, obtained with the form itself by exporting the declaration or with an external program. The limit of records in the file will be 40000.
- Import previous year . Data from active records from the previous year at the time of the query will be imported. To do this, you need to access the form with an electronic certificate, DNIe or Cl@ve of the declarant, of the social collaborator who submitted the declaration in the year above, of a delegated social collaborator whose NIF coincides with that of the custodian of the certificate who submitted the previous year's declaration, of a representative who had submitted the declaration the previous year or of a representative consultation of the declaration. It is not possible to import data from the previous year if the declaration exceeds 40,000 records.
- Withholdings. You also have a fourth button to import a file with XML format of "Withholdings" for the 2022 financial year.
If, when you enter the NIF filer and press "Continue", there is a saved work session or a previously submitted declaration, the application will show you the available options:
- In the event that there is a work session saved but not presented and you wish to recover it, check the box " Load the work session from dd/mm/yyyy ";
- If you have submitted a return and want to make changes to it such as: deletion, modification or registration of records, check the box " Load the declaration filed on dd/mm/yyyy hh:mm:ss ";
- To register a new declaration, check the box " Create a new declaration ".
Select an option and press "Continue."
In the first window, " Declarant and summary of declaration ", complete the boxes marked with an asterisk, as they are mandatory: the data of the declarant and the person with whom to relate.
The boxes in the "Declaration Summary" fields are auto-completed with the data entered in the "Recipients" section.
After completing the declarant's data, from the "Sections" tab , access the recipients.
In the " Recipients " section you will find a button from which you can register, cancel and navigate between the different records. To register a recipient, click on the "New registration" icon.
Fill in the data for each recipient. Remember that the fields marked with asterisks are mandatory and, depending on the completion, check if you need to add more data in the " Additional data " tab. Once completed, in this same window, you can register more recipients, delete the record and move between them or "Return to the list of recipients".
If you have registered several recipients, to consult a specific one or modify its data, mark it and press " See the selected recipient ".
In the list of recipients, the column " Status " allows you to check the correct and incorrect records by the icon displayed.
If you have uploaded a previously filed return, the "Filed on" column will show the date and time each record was filed.
It is also possible to issue individual or collective certificates from the list of recipients, as long as the declaration does not contain errors. If you want to select all recipients, click on the "+" sign (you can uncheck the selection with the "-" sign icon). Once marked, press " Issue certificates " at the top. For information consult the technical help: "How to issue model 190 certificates".
You can also make queries by establishing filtering criteria. To do this, press " Queries " at the top. In the new window, set the filter criteria(s) and click "Query". A new tab will be activated at the bottom called "Query", next to the "Sections" and "Errors" tab, with the information obtained according to the established criteria.
The record information extends in a single row across the width of the form, so you need to use the horizontal scroll bar to view the rest. However, double-clicking on any of the results displays the record information at the top of the form.
At the bottom of the screen are the options available in the form. If you do not see the buttons or sections correctly, check the font size and zoom that you have configured in the browser.
To check if there are errors in the declaration, press the " Validate " button. If it contains errors or warnings, the "Errors" tab will be enabled with the description of the error or warning and the "Go to Error" or "Go to Notice" button, as appropriate, which places you in the box to modify or complete.
Using the "Download error list" option, a file in XML format will be generated with the detected errors, which you can open or save on your computer.
If the declaration contains no errors you will get the message "No errors exist."
Additionally, if before submitting the return you want to obtain a draft to review the data, you have the tool " Draft ", which generates a PDF with the declaration not valid for presentation. The draft is displayed on the screen; However, from the link "You can click here to download the pdf " it is possible to download it to your computer. Please note that to view the draft correctly, you need a PDF viewer. We recommend the latest version compatible with your operating system. To return to the declaration, click on "Return to declaration", located at the top of the draft window or register a new declaration from the "New declaration" button.
The " Save " option allows you to store the data completed up to that point on the AEAT servers, even if they are not validated (they may contain errors or be incomplete). Note that if a previously saved statement already exists, it will be overwritten.
This data is recovered by accessing the web form again by clicking "Continue". Once the NIF has been entered, if there is a saved declaration for that same NIF , the server will detect it and will give you the option to retrieve it from the " Load the saved session...".
The form has a waiting time due to inactivity, we recommend that you save the declaration periodically to avoid data loss.
The " Import " button allows you to transfer data from a file with BOE format that complies with the current model 190 registration design.
Once the file has been chosen, the possibility will be offered to replace the entire declaration with the contents of the file, or to add the records contained in the file to the existing declaration.
Using the " Export " button you can generate a valid file for presentation, as long as the declaration does not contain errors, and save it in the path you want. This file has the name NIF of the declarant and the extension .190 . You can later recover the file using the "Import" option.
In the button " Help " you have a PDF with the regulations and information regarding the model, as well as the deadline, form and place of presentation and the registration design of model 190.
After validating and saving the declaration, you can submit it by pressing the " Sign and Send " button. Check "Agree" and "Sign and Send."
The result of a successful submission will be a response page with an embedded PDF containing a first sheet with the submission information (registration entry number, Secure Verification Code, registration number). proof, day and time of presentation and details of the presenter).
If the return contained erroneous records, it is remembered that the partial return of the correct records has been submitted. Press the "Return to declaration" button to check the records that have not been submitted because they are erroneous and that remain pending.
By clicking "Return to declaration", you will verify that the complete declaration has been uploaded with all the records, both correct and incorrect. The date of submission of the new registrations will have been updated and those not submitted will be kept in the list with an erroneous status.
Make the necessary additions, modifications and deletions. Validate the return and resubmit the return with all the records, that is, the correct ones previously submitted and the corrected ones or new records.