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Tax Form 190.Information Return.Withholdings and payment on account.Work income and income from economic activities, prizes and certain capital gains and income allocations.Annual summary.

General data

Designation

Tax Form 190.Information Return.Withholdings and payment on account.Work income and income from economic activities, prizes and certain capital gains and income allocations.Annual summary.

Type of procedure

Taxation

Subject

Taxes

Object

Facilitate the filing of 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 income imputations.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Documentation

Form 190

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

Resolution of 4 March 2014, of the Directorate General of the State Tax Administration Agency,

on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

Basic Regulations

  • Order EHA/3127/2009 of 10 November 2009,

    approving 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.(BOE 23-November-2009)

  • Order HFP/1106/2017 of 16 November,

    modifying 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 the deadlines for filing forms 171, 184, 345 and 347.(BOE, 18-November-2017)

  • Order HAC/1417/2018 of 28 December,

    amending Order HAP/1608/2014, of 4 September, approving form 187, for the informative declaration of shares or holdings representing the capital or assets of collective investment institutions;Order EHA/3435/2007, of 23 November, approving self-assessment forms 117, 123, 124, 126, 128 and 300;Order EHA/3127/2009, of 10 November, approving form 190 for the declaration of the annual summary 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;Order EHA/3300/2008, of 7 November, approving form 196, on income from movable capital and income obtained for the consideration derived from accounts in all types of financial institutions;Order EHA/3895/2004, of 23 November, approving form 198, for the annual declaration of transactions with financial assets and other transferable securities;Order HAP/1695/2016, of 25 October, approving form 289, for the annual informative declaration of financial accounts in the field of mutual assistance, and amending other tax regulations, and Order EHA/3202/2008, of 31 October, approving form 291 "Non-Resident Income Tax.Non-residents with no permanent establishment.Information return on non-resident accounts".