Forms 190 to 198

Form 190 Submission by form

Web form filing is available for declarations of up to 40,000 records.If you exceed this threshold, you will need to use the submission through file option.

Filing online requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.

In addition to the holder of the tax return themselves, a third party acting on their behalf, either a corporate partner or a proxy, may also submit the tax return.

Before submitting your tax return, we recommend that you check the list of your recipients using the tax identification service to avoid identification errors.To do so, you can use the option available on the website:"Verification of a NIF of third parties for census purposes" located in "Help services", "Tax identification" of the section "Informative declarations campaign 2022".

This consultation can also be found in the procedures for form 030 under "Censos, NIF y domicilio fiscal" in the section "Información y gestiones".

To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

• In Microsoft Edge, click on the three horizontal dots. In zoom, select 100% using the "+" and "-" symbols. Click on the three horizontal dots again to enter "Settings". Select "Appearance" and under "Fonts”, "Font size" select "Medium (recommended)". Under "Page zoom" select 100%.

• In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)". Under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

• On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

• On Internet Explorer, go to "View" on the menu bar (if not activated, click the F10 key), "Text Size" and select "Medium", in "Zoom" select 100%.You can also select the zoom from the nut icon.

• On Safari, go to "View", "Zoom" or "Zoom Out".

After logging in, in the pop-up window, choose one of the options to access the form:

1. Continue.It allows you to register a new tax return by entering all the data.Enter the taxpayer’s NIF and click on "Continue".
2. Import.You will be able to import a file in the format BOE that follows the registration design of the form 190 in force, obtained with the form itself by exporting the declaration or with an external programme.The limit of records in the file will be 40000.
3. Import previous year.The data will be imported from the active registers of the previous year at the time of the consultation.To do this, you need to access the form with an electronic certificate, DNIe or Cl@ve PIN of the declarant, of the social collaborator who filed the return the previous year, of a delegated social collaborator whose NIF coincides with that of the custodian of the certificate who filed the return the previous year, of a proxy who had filed the return the previous year or of a proxy to consult the return.It is not possible to import data from the previous year if the tax return exceeds 40000 records.
4. Withholdings.There is also a fourth button to import a file in XML format of "Withholdings" for the year 2022.

If when you enter the taxpayer ID number and click "Continue" there is a saved work session or a previously filed return, the application will show you the available options:

• In case there is a saved but not submitted working session and you wish to recover it, check the box "Load working session from dd/mm/yyyy";
• If you have submitted a declaration and wish to make changes to it such as:deregistration, modification or registration, tick the box "Upload declaration submitted on dd/mm/yyyy hh:mm:ss";
• To create a new tax return check the box “Create a new tax return”.

Select an option and click "Continue".

In the first window, "Declarant and declaration summary", fill in the boxes marked with an asterisk, as they are compulsory:the data of the taxpayer and of the person with whom to relate.

The boxes in the "Summary of declaration" fields are auto-completed with the data entered in the "Recipients" section.

After filling in the data of the taxpayer, from the "Sections” tab, access the recipients.

In the section "Perceptores" you will find a button panel from which you can register, deregister and navigate between the different registers.To register a recipient, click on the icon "New registration".

Fill in the details of each recipient.Remember that the fields marked with asterisks are compulsory and, depending on how they are filled in, check if you need to add more data in the tab "Additional data".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 payees, to consult a specific one or modify its details, select it and click on "See the selected payee".

In the list of recipients, the column "Status" allows you to check the correct and incorrect entries by the icon displayed.

If you have uploaded a previously filed return, the column "Filed on" 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, provided that the tax return does not contain any errors.If you want to select all recipients click on the "+" sign, (you can deselect the selection with the "-" sign icon). Once ticked, click on "Issue certificates" at the top.For more information, see the technical help:"How to issue Form 190 certificates".

You can also perform queries by setting filtering criteria.To do so, click on "Queries" at the top.In the new window, set the filter criteria and click on "Consultation".A new tab will be activated at the bottom called "Query", next to the tabs "Items" and "Errors", with the information obtained according to the established criteria.

The record information is extended in a single row across the width of the form, meaning that it is necessary to use the horizontal scroll bar to consult the rest.However, by double-clicking on any of the results, the registration information appears at the top of the form.

At the bottom of the screen you can find 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 your browser.

To check the declaration for errors, click on the button "Validate".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 Warning" button, as appropriate, that will directly bring you to the box to be modified or filled in.

The "Download error list" option will generate a file in XML format with the errors detected, which you can open or save on your computer.

If the tax return does not contain errors, you will receive the message "There are no errors".

In addition, if before filing the tax return you want to obtain a draft to check the data, you can use the tool "Draft", which generates a PDF with the tax return that is not valid for filing.The draft will be 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, for the correct display of the draft, you need a viewer for PDF.We recommend the latest version compatible with your operating system.To return to the return, click on "Return to return" at the top of the draft tax return window or create a new return by clicking on the "New return" button.

The "Save" option allows to store the data filled in until that moment 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.

These data are retrieved by accessing the web form again by clicking "Continue".Once you have entered the NIF, if there is a tax return saved for that NIF, the server will detect it and give you the option to retrieve it using the “Load saved session” option.

The form has an inactivity timeout, we recommend that you save the declaration periodically to avoid data loss.

The button "Import" allows you to transfer the data from a file in the format BOE that complies with the record layout of the current form 190.

Once you have chosen the file, you will be offered the possibility 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 button "Export" you can generate a valid file for filing, provided that the return does not contain errors, and save it in the path of your choice.This file has the name NIF of the declarant and the extension.190.You can then retrieve the file using the "Import" option.

Using the “Help” button, a PDF is generated with all of the regulations and information regarding the form, as well as the deadline, filing method and location and the record design of Form 190.

After validating and saving the tax return, you can submit it by clicking on the "Sign and Send" button.Check "Agree" and "Sign and Send".

The result of a correctly submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer).

If the tax return contained incorrect records, it is recalled that the partial tax return of the correct records has been submitted.Click on the "Back to declaration" button to check the records that have not been submitted because they are erroneous and remain to be submitted.

When you click on "Back to declaration", you will see that the complete declaration has been loaded with all the records, both correct and erroneous.The date of submission of new registrations will have been updated and the unsubmitted registrations will be retained in the list with an erroneous status.

It carries out the necessary registrations, modifications and cancellations.Validates the declaration and resubmits the declaration with all records, i.e. the correct ones previously submitted and the corrected or new records.