Understanding the Modelo 190 Form in Spain: A Guide for Employers

What is the Modelo 190 form?

The Modelo 190 form is a tax form used in Spain to report annual income paid to employees, freelancers, and other professionals. It is used to report payments made for salaries, wages, pensions, and other income sources.

Who needs to submit the Modelo 190 form?

Employers in Spain are required to submit the Modelo 190 form annually if they have paid income to employees or freelancers. The form must be submitted regardless of whether any income tax has been withheld from the employee's pay or not.

How to complete the Modelo 190 form

To complete the Modelo 190 form, you will need to provide the following information:

1. Employer Information: Your company name, tax ID number, and contact information.
2. Employee Information: The name, tax ID number, and income information of each employee or freelancer who has received payment from your company during the year.
3. Income Information: The total amount of income paid to each employee or freelancer during the year, broken down by income type (e.g. salaries, wages, pensions, etc.).
4. Calculation of Total Tax Payable: Based on the information provided, the form will calculate the total amount of tax payable for the year.
5. Submission of the Form: The completed Modelo 190 form must be submitted online through the Tax Agency's website or in-person at a Tax Agency office.

Important dates to remember

The Modelo 190 form must be submitted annually, with the following deadline:

• March 31st: The deadline for submission of the Modelo 190 form for the previous year.

Penalties for non-compliance

Failure to submit the Modelo 190 form or submitting an incorrect form can result in penalties and fines. It is important to ensure that you are completing and submitting the form accurately and on time.

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