Modelos del 190 al 198
Skip information indexModelo 190 Presentación mediante formulario
The filing of Form 190 is done using TGVI online, a system that validates whether the file contains correct records along with other incorrect ones, allowing only the correct records to be partially filed and downloading a file with the detail of the records with errors.
Ten en cuenta que el formulario web está disponible si la declaración contiene hasta 40.000 registros. Si supera este umbral, tendrás que utilizar la opción de presentación mediante fichero.
Filing online requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.If you are going to use a certificate or electronic DNI click on the link "Access with certificate or electronic DNI " and, if you are going to use Cl@ve PIN, enter DNI or NIE in the box.
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.
We recommend that you clean up the tax register of your recipients prior to filing the tax return through 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 tax register purposes" located in "Help services", "Tax identification" in the section " Informative returns campaign 2021", you will also find this option in the procedures for form 030 in "Tax register, NIF and tax address" in the section "Information and procedures".
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).
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.
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 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:
- Continue.It allows you to register a new tax return by entering all the data.Enter the taxpayer’s NIF and click on "Continue".
- Import. Podrás importar un fichero con formato BOE que siga el diseño de registro del modelo 190 en vigor, obtenido con el propio formulario exportando la declaración o con un programa ajeno.The limit of records in the file will be 40000.
- 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, social collaborator who filed the return the previous year, a delegated social collaborator whose NIF coincides with that of the custodian of the certificate who filed the return the previous year or a proxy who had filed the return the previous year or a proxy to consult the return.It is not possible to import data from the previous year if the tax return exceeds 40000 records.
- Withholdings.There is also a fourth button to import a file in XML format of "Withholdings" for the year 2021.
Fill in the "Taxpayer NIF" box and click "Continue".
Si hubiese una sesión de trabajo guardada o una declaración previamente presentada, la aplicación te mostrará las opciones disponibles:
- 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 tax return and wish to make changes to it, such as:deletion, modification or addition of records, check the box "Load the tax return submitted on dd/mm/yyyy hh:mm:ss";
- Para dar de alta una nueva declaración marca la casilla "Crear una nueva declaración".
Select an option and click "Continue".
En la primera ventana, "Declarante y resumen de la declaración", cumplimenta las casillas marcadas con asterisco, ya que son obligatorias:the data of the taxpayer and of the person with whom to relate.The boxes in the "Tax return summary" fields are automatically filled in with the data entered in the "Recipients" section.
The boxes for "Supplementary tax return", "Alternative tax return" and "Identification number of previous tax return" have been deleted as it is not necessary to indicate them explicitly in the tax return. Para modificar una declaración ya presentada, carga la declaración presentada en la ventana inicial marcando "Cargar la declaración presentada el dd/mm/aaaa hh:mm:ss" y realiza los cambios, altas o bajas desde las páginas de perceptores.
Después de cumplimentar los datos del declarante, desde la pestaña "Apartados", accede a los perceptores.
After filling in the data of the taxpayer, from the "Sections” tab, access the recipients.
En el apartado "Perceptores" encontrarás una botonera desde la que puedes dar de alta, baja y navegar entre los perceptores.To register a recipient, click “New record”, identified with a blank sheet and a green '+' sign.
Cumplimenta los datos de cada perceptor. Recuerda que los campos marcados con asteriscos son obligatorios y, dependiendo de la cumplimentación, comprueba si debes añadir más datos en la pestaña "Datos adicionales". Una vez cumplimentados, en esta misma ventana, puedes dar de alta más perceptores, borrar el registro y moverte entre ellos o volver a la lista de perceptores desde el botón "Volver a la lista de perceptores".
Si has dado de alta varios perceptores, para consultar uno concreto, márcalo y pulsa "Ver el perceptor seleccionado".
In the list of recipients, the column "Status" allows you to check the correct and incorrect entries by the icon displayed.
Si has cargado una declaración anteriormente presentada, en la columna "Presentado el" se mostrará la fecha y hora en que fue presentado cada registro.
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. Si deseas seleccionar todos los perceptores haz clic en el signo "+", (podrás desmarcar la selección con el icono del signo "-"). Una vez marcado/os, pulsa "Emitir certificados" en la parte superior. Para obtener información consulta la ayuda técnica: "Cómo emitir certificados del modelo 190".
Puedes también realizar consultas estableciendo criterios de filtrado. Para ello, pulsa "Consultas" en la parte superior. En la nueva ventana, establece el/los criterio/os de filtrado y haz clic en "Consultar".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. Si no visualizas correctamente los botones o apartados, comprueba el tamaño de letra y el zoom que tiene configurado en el navegador.
Para comprobar si existen errores en la declaración, pulsa el botón "Validar".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.
Mediante la opción "Descargar listado de errores" se generará un fichero en formato XML con los errores detectados, que podrás abrir o guardar en el equipo.
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; no obstante, desde el enlace "Usted puede hacer clic aquí para descargar el pdf" es posible descargarlo en tu equipo.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. Para volver a la declaración haz clic en "Volver a declaración", situado en la parte superior de la ventana del borrador o dar de alta una nueva declaración desde el botón "Nueva declaración".
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); Ten en cuenta que, si ya existe una declaración guardada anteriormente se sobreescribirá.These data are retrieved by accessing the web form again by clicking on "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, which complies with the record layout of the current form 190.
Una vez elegido el fichero, se te ofrecerá la posibilidad de reemplazar toda la declaración por el contenido del fichero, o bien, añadir los registros contenidos en el fichero a la declaración existente.
Mediante el botón "Exportar" puedes generar un fichero con el formato del diseño lógico publicado, siempre que la declaración no contenga errores, y guardarlo en la ruta que desees.This file has the name NIF of the declarant and the extension.190.You can 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.In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.
El resultado de una presentación correcta será una página de respuesta con un PDF incrustado que contiene una primera hoja con la información de la presentación (número de entrada de registro, Código Seguro de Verificación, número de justificante, día y hora de presentación y datos del presentador).
If the tax return contained incorrect records, it is recalled that the partial tax return of the correct records has been submitted. Pulsa el botón "Volver a declaración" para comprobar los registros que no han sido presentados por ser erróneos y que quedan pendientes de presentar.
Al pulsar "Volver a declaración", comprobarás que se ha cargado la declaración completa con todos los registros, tanto los correctos como los erróneos, se habrá actualizado la fecha de presentación de los nuevos registros y los no presentados se conservarán en el listado con estado erróneo.
Correct incorrect records and, if you wish, you can delete records or add new ones.Validate the tax return and resubmit the complete tax return with all the records, i.e. the previously correct ones plus the modified and/or added ones.