Modifications to model 190
Order HAC/1432/2024, of December 11, which modifies Order EHA/3127/2009, of November 10, 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 income imputations, was published in the BOE of December 19, 2024.
This Order introduces various modifications to Order EHA/3127/2009, of November 10, with the aim of providing more precise information that allows better assistance to taxpayers in completing their Personal Income Tax return and simplifying procedures for the taxpayer.
This Order will be applicable for the first time for the submission of Form 190 for the 2024 financial year, the submission period for which begins on 1 January 2025.
However, section one of the sole article of this order will be applicable for the first time for the presentation of model 190 corresponding to the year 2025 and whose presentation period begins on January 1, 2026.
por la que se modifica la Orden EHA/3127/2009, de 10 de noviembre, por la que se aprueba el modelo 190 para la Declaración del resumen anual de retenciones e ingresos a cuenta del Impuesto sobre la Renta de las Personas Físicas sobre rendimientos del trabajo y de actividades económicas, premios y determinadas ganancias patrimoniales e imputaciones de renta.