The official text for this page is the Spanish version. You will not be able to see the whole text in your language until its automatic translation is fully validated. In any case, should you have any doubts concerning the precision of the information translated in this site, please check the official Spanish version.

Skip to main content

Informative notes

Skip information index

Information note on the content of subkeys A.02 and B.02

Logo de la Agencia Estatal de Administración Tributaria

The Order HAP/2429/2015, of 10 November, which modifies Order EHA/3127/2009, of 10 November, which approves form 190 for the annual summary return of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and imputations of income, and Order EHA/3111/2009, of 5 November, which approves form 390 for the annual summary return of Value Added Tax, introduced the following modifications in relation to form 190 to be completed in the 2015 financial year with regard to the collection keys "A" and "B", the following modifications:

  1. In the case of code A, two subkeys are created in order to differentiate the benefits for temporary incapacity for work paid directly by the employer (subkey 02), from the rest of the payments recorded under code A (subkey 01).

    En consecuencia, en el modelo 190 del ejercicio 2015, se debe cumplimentar la subclave 02 en el caso de prestaciones por incapacidad laboral transitoria abonadas directamente por el empleador en virtud de colaboración en la gestión con la Seguridad Social, ya sea esta colaboración de carácter obligatorio o voluntario;

    Also to be included in this subkey are the benefits for temporary incapacity for work paid by the enterprise corresponding to the payment between the 4th day and the 15th day of sick leave, in cases of common illness or non-occupational accident.

  2. Se introduce también una nueva subclave dentro de las subclaves a utilizar en las percepciones correspondientes a la clave B, para diferenciar las percepciones en concepto de incapacidad laboral transitoria abonadas por la Seguridad Social o Mutua que la sustituya, de las demás percepciones que se incluyen en esta clave.

    Consequently, in form 190 for the 2015 tax year, this subkey 02 must be completed when dealing with benefits for temporary incapacity for work paid by the INSS or the mutual society collaborating with the Social Security, when these entities are responsible for direct payment.