Population scope
The population framework consists of salaried workers2, group made up of the recipients whose earnings are declared in Model 190 under code A (employees in general), that is, the recipients of those payments, whether in cash or in kind, that have been paid by the person or entity declaring as income from work. Employees with tax domicile in the Chartered Territories are excluded.
Along with the obligation to declare the withholdings made and pay their amounts within the deadlines established by regulation, withholding agents have another specific obligation, which is to provide complete information on the income paid in the annual declarations of Model 190. Therefore, the reporting units that are required to submit Form 190 generally fall into one of the following categories:
- Companies or entities that produce goods and services intended for sale, whatever their legal personality, activity and size. Are included:
- Business owners, farmers and professionals (natural persons)
- Joint ownership communities and civil partnerships of persons that lack legal personality
- Societies of all types and cooperatives
- Temporary business groupings
- Private non-profit institutions or administrations that provide services, not intended for sale, to particular groups of families or companies
- State, regional and local public administrations
- Natural persons, legal entities and other entities not resident in Spanish territory that operate therein through a permanent establishment.
The reporting units do not include households that pay wages to domestic employees under the Special Social Security Scheme; since the payment of these rents does not entail the obligation to withhold taxes.