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

Basic Regulations

• Order HFP/1106/2017, of November 16,

  which modifies Order EHA/3127/2009, of November 10, which approves model 190 for the declaration of the annual summary of withholdings and payments on account of the Personal Income Tax on income from the work and economic activities, prizes and certain capital gains and income allocations and the deadlines for submitting forms 171, 184, 345 and 347. (BOE, November 18, 2017)

• Order HAC/1417/2018, of December 28,

  amending Order HAP/1608/2014 of 4 September, approving Form 187 on Informative Tax Returns for stocks or shares representing capital or assets in 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 declaring an annual summary of withholdings and payments on account of Personal Income Tax on earned incomes and economic activities, prizes, and certain capital gains and attributions of income; Order EHA/3300/2008 of 7 November approving Form 196, on income from liquid capital and returns obtained from the consideration derived from accounts held at all types of financial institutions; Order EHA/3895/2004 of 23 November approving Form 198 on the annual return for operations with financial assets and other transferable securities; Order HAP/1695/2016 of 25 October approving Form 289 on the annual informative tax return for financial accounts in the area of mutual assistance, which amends other tax regulations, and Order EHA/3202/2008 of 31 Of October, approving Form 291 "Income Tax for Non-Residents. Non-residents who are not permanently established. Informative Tax Return on Non-Resident Accounts".

• Order HFP/1286/2023, of November 28,

  which modifies Order EHA/3127/2009, of November 10, which approves model 190 for the Declaration of the annual summary of withholdings and payments on account of the Personal Income Tax on income from the work and economic activities, prizes and certain capital gains and income allocations, and Order HAP/2368/2013, of December 13, which approves model 270, "Annual summary of withholdings and payments on account. Special tax on the prizes of certain lotteries and bets" and the place, form, term and procedure for its presentation are determined (BOE 30-November-2023).

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

  by which form 190 is approved for the declaration of the annual summary of withholdings and income on account of the Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations. (BOE November 23, 2009)

Processing regulations

on assistance to taxpayers and citizens in their telematic identification before collaborating entities on the occasion of the payment of debts through the account debit procedure, through the non-advanced signature system with access code in a prior registration (pin24h). (BOE March 11, 2014)