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
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,
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".