Royal Decree 1975/2008 of 28 November on urgent measures to adopt in the economic, fiscal, employment and access to housing has modified, with effect from 1 January 2009, Articles 86, 87 and 88 of the Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, in order to include, in the area of withholding and income on account of said tax, a reduction of two integers of the type of withholding tax on income from work obtained by taxpayers who have communicated to them their payer who is paying amounts for the purchase or rehabilitation of their habitual dwelling using foreign funding for which they are entitled to the deduction for investment in habitual housing as regulated in Article 68.1 of the Law of the Tax, provided that, in addition, the total amount of its annual remuneration is less than EUR 33,007,2.

The impact of this measure on the amount of the deductions made since the financial year 2009 has led to the fact that the aforementioned royal decree has also redrafted Article 108.2 of the Tax Regulation. on the Income of the Physical Persons, in order to incorporate in the annual statement of withholding and income to account the information relating to the communication by the taxpayer to the payer of his income from the work of the The above mentioned circumstance, which is, that it is allocating quantities for the acquisition or rehabilitation of their habitual dwelling using foreign funding for which they are entitled to the deduction for investment in habitual housing regulated in Article 68.1 of the Tax Act.

Together with the necessary adaptation to this new demand for information, in the model 190 that is now approved, additional new data have also been incorporated that will allow the tax authorities to indicate the proportion, at whole or in half, in which, where appropriate, each of the first three children and descendants of the recipient have been taken into account for the purpose of determining the rate of retention on the income from the work to which the general procedure laid down in Article 82 of the Tax Regulation. This is supplemented by the information contained in that model which has an impact on the amount of the minimum by descendants provided for in Article 58 of Law 35/2006 of 28 November of the Income Tax on the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

The new features are also included in the new physical and logical designs, which are also approved in the present order, to which the directly readable media by computer of the model 190 and the files containing the information to be included in that model, for which the extension to 500 of the number of positions that consists of each of the records that are specified in the logical designs can be highlighted.

With regard to the regulation of the form of presentation of the model 190, in the present order, the rules and principles previously in force are maintained, in general terms, however, important developments in this field.

First, it highlights the increase to 5,000,000 of the number of records that can contain the statements of the model 190 that are presented telematic over the Internet, which is a considerable increase of the volume of information that can be transmitted via this route, previously limited to statements with a maximum of 50,000 records. In this way, the tax administration adapts the capacity of its systems to the increasing use of the Internet by the tax obliged in the fulfilment of its obligations, while also enhancing the advantages offered by the use of this medium in relation to other forms of presentation. All this, without prejudice to the maintenance of telematic presentation by tele-processing of the model 190 in the terms set out above.

Second, and as a result of the above, the presentation of model 190 on directly-readable media is restricted to statements that contain more than 5,000,000 records.

In the field of telematic presentation by the Internet and the presentation in directly readable support of the model 190, it has also been carried out, apart from other specific adjustments, to reorder the provisions concerning both procedures for the purpose of improving the systematic regulation of these procedures. In this respect, all aspects concerning the telematic presentation by the Internet of model 190, including those relating to the presentation by third parties acting on behalf of the declarant, have been collected in two unique articles. and all issues related to the presentation of the model 190 in support directly readable by computer have been met in a single article.

Finally, in terms of model 190, the regulation that is made in the present order of the different channels for the correction of errors or omissions warned in declarations after their presentation, be it the ones warned by the own tax authorities or those detected by the tax administration as a consequence of the processes of validation of the information contained in the submitted declarations.

Thus, in the first case, it is anticipated that the correction of errors or omissions will be made by the presentation by the tax obligors of supplementary or substitute declarations, in accordance with the provisions of the Articles 122 of Law 58/2003 of 17 December 2003, General Tax, and 118 of the General Rules of Procedure and the procedures for the management and tax inspection and development of the common rules of the procedures for implementing the taxes, approved by Royal Decree 1065/2007, of 27 July, distinguishing, within the supplementary declarations, including new perceptions not previously declared and those which are intended to change or cancel specific data of any of the above, to which the effect is introduced. necessary adaptations in the summary of the model 190 and a specific internal sheet is approved for the supplementary declarations mentioned in the last place which are presented in the form of form, while establishing a procedure differentiated for the telematic presentation of that class of supplementary declarations through the Virtual Office of the State Agency of Tax Administration on the Internet.

In the second case, a specific channel is established so that, through the aforementioned Virtual Office and whatever the form of presentation of the 190 model, the tax authorities can know and correct spontaneously the anomalies detected by the tax authorities in the declarations submitted prior to the formal requirement referred to in Article 89 of the General Rules of Procedure and the management procedures and (a) tax inspection and the development of common rules on procedures for the application of taxes, thereby making such a requirement unnecessary or limiting its object to the defects of the declaration submitted that have not been previously remedied by this channel.

Moreover, the conditions for the telematic presentation on the Internet of models 111 and 117 by the tax authorities that have the consideration of large companies, with the the purpose of the application, hereinafter referred to as the 'electronic certificate' of the declarant or, where appropriate, that of the person or entity authorised to make representations on behalf of third parties. This means that the Full Reference Number (NRC) is deleted as a system of authentication of the identity of the declarant for the purpose of enabling the submission of such autoliquidations via telematics, without prejudice, in any case, to the use of such a number as proof of entry made.

For this purpose, in the case of model 111, the Order EHA/30 2007, of 16 January, is amended, approving the models 110 and 111 of the declaration-document of income of deductions and income to account of the income tax of Physical persons on income from work and economic activities, prizes and certain income and income taxes, giving new wording to Article 8 (2) in order to delete the reference as in the It was necessary to take the order of the Minister for Economic Affairs and Finance of 20 January 1999, for which he was lay down the general conditions and the procedure for the telematic presentation of the monthly statements of large companies corresponding to the 111, 320 and 332 codes, and introducing two new articles in which the regulate, respectively, the general conditions and the procedure for telematic Internet presentation of the model 111 for tax authorities who have the consideration of large enterprises.

With regard to the model 117, the amendment consists, on the one hand, of deleting Article 5 (2) of Order EHA3435/2007 of 23 November, approving the models of self-clearance 117, 123, 124, 126, 128 and 300, and measures are laid down for the promotion and extension of the telematic presentation of certain autoliquidations, annual summaries and information declarations of a tax nature, given that it was precisely It was necessary, through its referral to the Order of the Minister for Economic Affairs and Finance of 22 February 1999, for which the model was originally approved, to which the model 117, corresponding to the tax authorities having the legal form of a public limited liability company or limited liability company and the consideration of large (a) companies, must continue to submit in accordance with the procedure and the conditions laid down in the abovementioned Order of 20 January 1999, i.e. using the Full Reference Number (NRC) as the system of authentication of the the identity of the declarant; and, on the other hand, a provision in this order (a) the sole purpose of which is to refer to the tax authorities who have the consideration of large undertakings, irrespective of their legal form, to the conditions and procedures laid down in Articles 2 and 3 of that Order; EHA3435/2007, in order to enable them to comply with the obligation to present the model 117 in a telematic manner, established in their day in the second article, two, of that order of 22 February 2009, by the exclusive use of the certificate the declarant's electronic or, where appropriate, that of the person or entity authorised to present statements representing third parties.

Consequently, in this order it is also appropriate to repeal, as regards model 111, the second, third and fourth articles of the Order of the Minister for Economic Affairs and Finance of 20 January 1999, for the the general conditions and the procedure for the telematic presentation of the monthly statements of large companies corresponding to the applicable codes 111, 320 and 332, up to now.

In the margins of the above, in order that more and more taxpayers can benefit from the assistance services provided by the tax administration for the production of income tax returns. of the Physical Persons, in particular those referring to the draft declaration and the sending of tax data, various modifications are made to the information declarations corresponding to the models 184 and 193.

With regard to the model 184, of an annual information declaration to be submitted by the entities on the basis of income allocation, approved by the Order HAC/171/2004 of 30 January 2004, the internal members, heirs, community members or members and the descriptions of certain fields of type 2 records of that model contained in Annex II to that order, as replaced by Annex VI to Order EHA/3668/2008 of 11 December 2008, are amended. December, in order to specify the sources of income to which, in each case, the holds and revenue for account allocated by the entities under the income allocation scheme for each of its members.

As for model 193, annual summary of withholding and income on account of certain income from capital of the income tax on the income of the physical persons and on certain income from the tax on Companies and the Income Tax of non-residents corresponding to permanent establishments, approved by the Order of the Minister of Economy and Finance of 18 November 1999, the descriptions of certain fields of the a record of type 2 of that model set out in Annex IX to that order for the purpose of to clarify the valuation to be entered in the same, for the purposes of the Income Tax of the Physical Persons, of the remuneration in kind of capital that is included in the said annual summary.

All this, in accordance with the provisions of Article 117.1 of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of application procedures of the taxes, precept that enables, in the field of the State, the Minister of Economy and Finance to approve the models of declaration, self-validation and communication of data and to establish the form, place and deadlines of its presentation and, in its the case, the income of the tax liability, as well as the assumptions and conditions of presentation by electronic, computer and telematic means; in Article 108.5 of the Income Tax Regulation of the Physical Persons, to which the statements of the withholding and income to account of the Income Tax of Persons Physical checks shall be carried out on the models used for each income class by the Minister for Economic Affairs and Finance, who may also determine the data to be included in those models, as provided for in paragraph 2 of this Regulation. provision, enabling it to be completed in the second subparagraph of paragraph 1, in which it is established that the statement and revenue shall be made in the form and place to be determined by the Minister for Economic Affairs and Finance, who may lay down the assumptions and conditions for the submission of the statements by telematic means and extend the period corresponding to declarations which may be submitted on this route, on the basis of technical reasons; and, finally, in Article 70.3 of the said Regulation on the Income Tax of the Physical Persons, in which the Minister of Economy and Finance will establish the model, the deadline, the place and the form of presentation of the the information declaration of the entities on the basis of income allocation to which that provision relates.

In its virtue, I have:

Article 1. Model 190 approval.

1. The model 190 " Retentions and income to account of the Income Tax of the Physical Persons is approved. Income from work and economic activities, prizes and certain property gains and income taxes. Annual summary '. This model, set out in Annex I to this order, is composed of the following documents:

a) Hoja-summary, consisting of two copies, one for the Administration and one for the person concerned.

b) Internal sheet for the relationship of perceptions, which also consists of two copies, one for the Administration and one for the person concerned.

(c) Internal sheet of supplementary declaration for amendment or cancellation of data, which also consists of two copies, one for the Administration and one for the person concerned.

d) On shipping.

The identifying number to be shown in that model will be a sequential number whose first three digits will correspond to code 190.

However, the said identification number shall not be required in the supplementary declarations which partially modify the content of another earlier declaration of the same financial year and which are submitted by telematic through the consultation and modification of information statements of the Virtual Office of the State Tax Administration Agency, at the address: http://www.agenciatributaria.es, as referred to in Article 11.3.b) of the present order. In this case, the supplementary declaration shall be identified by the electronic code of its presentation.

2. Declarations which, in accordance with the contents of the model approved in this order, are printed on white paper using the printing module which, if necessary and for these purposes, are to be drawn up by the Agency, shall also be valid. State of Tax Administration. For the presentation of these declarations, the return on "Program of assistance", approved in Order EHA/702/2006 of March 9, by which the models of the Income Tax on the Income of the Physical Persons are approved, must be used. and of the Tax on the Heritage, exercise 2005, are established the procedure of reference of the draft declaration of the Tax on the Income of the Physical Persons and the conditions for their confirmation or subscription, they determine the place, form and time-limits for the submission of the same, as well as the general conditions and the procedure for presentation by telematic or telephone means.

The data printed in these statements will prevail over any changes or manual corrections that may occur on them, so they will not have any effect on the tax administration.

Article 2. Required to present the model 190.

1. Model 190 must be used by natural persons, legal entities and other entities, including Public Administrations, which, being required to retain or to enter into account of the Income Tax of the Physical Persons in accordance with the established in Article 76 of the Financial Income Tax Regulation, approved by Royal Decree 439/2007 of 30 March, shall satisfy or pay any of the following income, including exempt income:

(a) Workings of the work, including allowances and allowances for travel expenses other than lien.

b) Res that are the consideration of the following economic activities:

1. Professional activities referred to in Article 95.1 and 2 of the Tax Regulation.

2. Agricultural or livestock activities, in accordance with the terms of Article 95.4 of the Tax Regulation.

3. The forestry activities referred to in Article 95.5 of the Tax Regulation.

4. Economic activities whose net yields are determined in accordance with the objective estimation method provided for in Article 95.6.2. of the Tax Regulation.

(c) Res coming from intellectual property, industrial property, provision of technical assistance, leasing of movable property, business or mining, subleasing on previous goods and those from the transfer of the right to the exploitation of the right of image, as referred to in Article 75.2.b) of the Tax Regulation, when they come from economic activities.

(d) Contra-benefits paid in cash or in kind to persons or entities not resident in the cases provided for in Article 92.8 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of partial modification of the laws of the taxes on Societies, on the Income of non-residents and on the Heritage.

e) Awards to be awarded as a result of participation in games, contests, raffles or random combinations, as referred to in Article 75.2.c) of the Tax Regulation, irrespective of their tax classification.

(f) Property gains arising from the forest exploitation of the neighbours in public funds referred to in the final mention of Article 75.1 (d) of the Tax Regulation.

2. By way of derogation from the foregoing paragraph, in the case of grants exempt under the provisions of Articles 7 (j) of the Law and 2 of the Regulation, both of the tax shall not be included in the model 190 for which the amount is less than 3,000 Annual euro.

Article 3. Forms of presentation of model 190.

The annual summary statement of deductions and income on account of the Income Tax of the Physical Persons, Model 190, shall be presented in the manner in which the following are specified in each case:

(a) Statements that correspond to legal persons who have the form of limited liability companies or limited liability companies or to tax obligations attached to the Central Delegation of Large Contributors or any of the Large Enterprise Management Units of the State Tax Administration Agency and who do not contain more than 5,000,000 records, including the registrant's registration, shall be required to report to any of the following means:

1. º By means of telematics through the Internet, according to the general conditions and the procedure laid down in Articles 7 and 8 of this order, respectively.

2. º By telematic via tele-process, in accordance with the provisions of Article 9 of this order, provided that the declaration does not contain more than 3,000,000 records, including the registrant's record.

(b) Statements that correspond to tax obligations not included in (a) above and which do not contain more than 5,000,000 records, including the registrant's record, shall be filed by any of the following means:

1. º In print, provided that the declaration does not contain more than 16 notes or records, including the record of the declarant. In such a case, the declaration may be lodged on the form conforming to the model 190, as approved in Article 1 of this order, as in a form generated by the use, exclusively, of the printing module developed to such a the State Tax Administration Agency's effect.

2. º By means of telematics through the Internet, according to the general conditions and the procedure laid down in Articles 7 and 8 of this order, respectively.

3. º By telematic via teleprocess, as set out in Article 9 of this order, provided that the declaration does not contain more than 3,000,000 records, including the record of the declarant.

(c) Statements containing more than 5,000,000 records, including the registrant's record, whichever person or entity is required for filing, shall be presented in support directly readable by computer, in accordance with Article 10 of this order.

Article 4. Approval of the physical and logical designs to which the directly legible computer supports of the model 190 and the files containing the information to be included in that model must be adjusted.

The physical designs to which the directly readable computer supports of the model 190 are to be adjusted, as well as the logical designs to which the files containing the information must be adjusted supply in this model, both in the case where the presentation of the model is carried out by means of direct computer-readable support, as if it is carried out by means of telematics. Both physical and logical designs are listed in Annex II to this order.

Article 5. Time limit for presentation of model 190.

According to the provisions of Article 108.2 of the Income Tax Regulation of the Physical Persons, the presentation of the annual summary of withholding and income to account, model 190, will be realized in the first twenty years. calendar days of the month of January of each year, in relation to the amounts withheld and the income to account corresponding to the previous immediate year.

However, the time limit for filing shall be between 1 January and 31 January of the year following the annual summary where the declaration is submitted in any of the following forms:

(a) In printed form generated by the use, exclusively, of the printing module developed by the State Administration of Tax Administration for these purposes.

b) On directly computer-readable support.

c) By means of telematics, either via the Internet or by teleprocessing. For the purposes of the submission period, the telematic presentation shall be understood as having the consideration of presentation in support directly readable by computer.

All, without prejudice to the provisions of Articles 8.2 and 9.2, both of this order.

Article 6. Presentation of model 190 in print.

1. The presentation of the annual summary of retentions and revenue to account, model 190, in print shall be carried out either directly or by registered post in the Delegation or Administration of the State Administration of Tax Administration corresponding to the tax domicile of the tax obligation.

If the declaration is presented in the model approved in Article 1 of this order and set out in Annex I thereto, the envelope of the consignment shall be used for the presentation, which shall also be approved in accordance with the the cited article.

If the declaration is presented in a form generated by the printing module prepared by the State Tax Administration Agency, the return on "Program of Assistance" will be used to carry out the presentation. Approved in Order EHA/702/2006 of 9 March 2006, approving the models for the declaration of the Income Tax on the Income of the Physical Persons and the Tax on the Heritage, 2005, the procedure for the referral of the draft declaration of the Tax on the Income of the Physical Persons and the conditions for their confirmation or subscription, the place, form and time limits for the submission of the same, as well as the general conditions and the procedure for submitting them by telematic or telephone means.

In both cases, in the above mentioned above, the following documentation must have been previously entered:

(a) The "copy for administration" of the summary of the model 190, duly completed, in which the identification label provided by the State Agency shall be affixed to the space reserved for that purpose Tax Administration.

In the event that the above labels are not available, all the identification data requested in the above summary will be completed and a photocopy of the document certifying the number of Tax identification of the declarant. However, it shall not be necessary to attach such photocopy when the declarant is a natural person and the declaration is submitted in person, upon sufficient accreditation of his identity, in the offices of the State Administration Agency. Tax.

b) The "copies for administration" of the inner sheets containing the relationship of perceptions.

2. Notwithstanding the foregoing, the presentation of the model 190 in print may also be made through any of the collaborating entities in Spanish territory, together with the declaration-income and income income document a model 110, corresponding to the last period of the year, provided that the same result is to be entered and such income is made in the said entity.

For this purpose, once the entry of model 110 of the last period has been made, the documentation referred to in points (a) and (b) of paragraph 1 shall be entered in the envelope used for the presentation of the model 190. previous. Once said envelope is closed, it will be deposited in the same collaborating entity, which will make it to the corresponding administrative body.

Article 7. General conditions for Internet telematics presentation of model 190.

1. In the terms of Article 3 of this order, the telematic presentation via the Internet of model 190 may be carried out either by the declarant himself or by a third party acting in his/her representation, in accordance with the laid down in Articles 79 to 81, both inclusive, of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of procedure for the application of taxes, by Royal Decree 1065/2007 of 27 July 2007 and in Order HAC/1398/2003 of 27 May 2003, for which the establish the assumptions and conditions in which the social partnership in the management of taxes may be made effective, and extends expressly to the telematic presentation of certain models of declaration and other documents tributaries.

2. In any case, the telematic presentation via Internet of model 190 shall be subject to the following conditions:

a) The declarant must have a tax identification number (NIF).

(b) The declarant must have an X.509.V3 electronic certificate, issued by the National Mint and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the browser, installed in the browser. State Tax Administration Agency to generate the electronic signature, in accordance with the provisions of Order HAC/1181/2003, of 12 May, laying down specific rules on the use of electronic signatures in relations Tax by electronic, computer and telematic means with the State Administration Agency Tax.

If the presenter is a person or entity authorized to file statements representing third parties, you must have your X.509.V3 electronic certificate issued by the National Factory the Currency and Timbre-Real Casa de la Moneda, or any other electronic certificate admitted by the State Agency of Tax Administration to generate the electronic signature, in the terms provided for in the Order of 12 May 2003 previously cited.

c) In order to carry out the telematic presentation of the declaration corresponding to the model 190, the declarant or, if applicable, the authorised presenter, must first generate a file with the statement to be transmitted the logical designs set out in Annex II to this order. In order to obtain such a file, the aid program developed by the State Administration of Tax Administration may be used for the declaration corresponding to the model 190 or another computer program capable of obtaining a file with the same format.

Article 8. Procedure for telematic Internet presentation of model 190.

1. The procedure for the telematic presentation of the declaration for model 190 shall be as follows:

(a) The declarant, or the presenter, will connect to the website of the State Administration of Tax Administration on the Internet, at the address: http://www.agenciatributaria.es, and access the Virtual Office, where he will select the statement model to be transmitted.

b) You will then proceed to transmit the corresponding declaration with the electronic signature generated when selecting the electronic certificate previously installed in the browser to that effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature will be required, which will be the one for your certificate.

c) If the declaration is accepted, the State Tax Administration Agency will return the data of the type 1 record validated with a 16-character electronic code, in addition to the date and time of the presentation. The declarant, or the presenter, shall keep the accepted declaration, as well as the type 1 record duly validated with the corresponding electronic code.

In the event that the filing is rejected, the State Tax Administration Agency will indicate to you on screen that circumstance and will show you the data of the type 1 record, if any, as well as the description of the detected errors that prevent the acceptance of the declaration, and the subhealing thereof shall be carried out.

2. In those cases where, for reasons of a technical nature, it was not possible to make the telematic presentation on the Internet of the annual summary of withholding and revenue to account, model 190, within the time limit referred to in the 5 of this order, such presentation may be made during the three calendar days following the end of that period.

Article 9. Telematic presentation by tele-processing of model 190.

1. The telematic presentation by tele-process of model 190 will be in accordance with the provisions of the Order of the Minister of Finance of 21 December 2000, which establishes the procedure for telematic presentation by tele-processing of the declarations for models 187, 188, 190, 193, 194, 196, 198, 296, 345 and 347.

2. In those cases where, for reasons of a technical nature, the telematic presentation of the annual summary of withholding and revenue to account, model 190, cannot be made within the time limit referred to in the Article 5 of this order, such presentation may be made during the three calendar days following the end of that period.

Article 10. Presentation of model 190 in support directly readable by computer.

1. The directly readable media by computer of the model 190, which shall be exclusively individual, shall comply with the following characteristics:

a) Type: DVD-R or DVD + R.

b) Capacity: Up To 4.7 GB.

c) UDF file system.

d) One side and one simple layer.

In any case, the information contained in the media directly readable by computer must have been validated prior to its presentation. This validation shall be carried out using the validation programme drawn up for this purpose by the State Tax Administration Agency, unless for objective technical reasons it is not possible, in which case the validation shall be carried out in any delegation of the Agency. In the case of tax obligations attached to the Central Delegation of Large Contributors or to one of the Large Enterprise Management Units of the State Administration of Tax Administration to whom, also for technical reasons objective, it is not possible to use the validation programme developed by the State Tax Administration Agency, prior validation may also be carried out in the relevant Central Delegation or Large Management Unit Companies.

However, when the directly readable support by computer has been generated by the Help Program developed by the State Tax Administration Agency, it will not be necessary to carry out prior validation.

2. The directly readable medium shall be submitted to the Delegation of the State Tax Administration Agency in whose territorial scope the tax domicile of the retainer or obliged to enter into account is situated, or in the Central Delegation of Large Contributors or in the Large Enterprise Management Unit of the State Tax Administration Agency, as appropriate, depending on the attachment of the tax obligor to one or another Delegation or Unit.

To this effect, the tax obligation must present the directly readable support by computer accompanied by the two copies, for the Administration and for the data subject, of the summary of the model 190, duly signed and completed, and must adhere in the space reserved to the effect of each of these copies the identification tag provided by the State Tax Administration Agency.

In the event that the above labels are not available, all the identification data requested in the above summary will be completed and a photocopy of the document will be attached to the document. Tax identification number. However, it shall not be necessary to attach such photocopy when the declarant is a natural person and the declaration is submitted in person, upon sufficient accreditation of his identity, in the office of the State Administration of Taxation corresponding to the above mentioned.

Once the two copies of the sheet-summary of the model 190 presented are sealed by the receiving office, the declarant shall withdraw the "copy for the person concerned" from that summary, which shall serve as proof of delivery.

3. Each of the media directly readable by computer shall have a label attached to the exterior in which the data specified below shall be entered and, necessarily, in the same order:

a) Delegation or Large Enterprise Management Unit of the State Tax Administration Agency in which the presentation is made.

b) Exercise.

c) Presentation Model: 190.

d) The identification number of the accompanying leaf-summary.

e) The tax identification number (NIF) of the declarant.

f) Surname and name, or social reason, of the declarant.

g) Surname and name of the person to relate to.

h) Phone and extension of that person.

i) Total number of records.

To record the data, it is sufficient to record each of them preceded by the letter corresponding to the previous relationship.

In the case that the file consists of more than one support directly readable by computer, all will bear its label numbered sequentially: 1/n, 2/n, etc., with "n" being the total number of media. Only the data referred to in points (a), (b), (c), (d), (e) and (f) shall be entered on the label of the second and successive volumes.

4. All receipts from computer readable media shall be provisional, as a result of their processing and verification. Where the support does not conform to the design and other specifications set out in this order, or where access to the information contained therein is not possible, the declarant shall be required to do so within 10 working days, (a) from the following of the notification of the requirement, remedy the defects of the support submitted. After that period without having addressed the requirement, if there are any anomalies that prevent the tax administration from knowing the data, the corresponding obligation shall be not met, in accordance with the provisions of the Article 89.2 of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of common rules on procedures for the application of taxes.

5. For security reasons, the media directly readable by computer, shall not be returned unless expressly requested, in which case the deletion and delivery of the same or similar ones shall be carried out.

Article 11. Supplementary and replacement declarations of model 190.

1. Once the statements of the annual summary of retentions and revenue to account, model 190, are presented, the errors or omissions warned by the forced tributaries in the same can be remedied by the presentation of declarations (a) additional or substitute items relating to the same period as those, in accordance with Articles 122 of Law 58/2003 of 17 December 2003, General Tax, and 118 of the General Rules of Procedure and procedures of (a) the management and tax inspection and the development of the common rules of the application of the taxes.

For these purposes, they shall have the consideration of supplementary declarations which, in respect of the same financial year as others previously submitted, are intended to include new non-declared perceptions or to amend or cancel specific data of any of the perceptions contained in the previously submitted declarations, which shall remain in the unaffected party. However, where the tax obligor intends to completely annul any of the previously declared perceptions, it shall submit a replacement declaration in accordance with the terms set out in the following paragraph.

They shall have the consideration of proxy statements which, in respect of the same financial year as others previously submitted, replace them entirely in their content.

2. Supplementary declarations intended to include new non-declared perceptions shall be expressly stated in this case, as well as the identification number of the previous declaration, the content of which is supplemented, The new perceptions that motivate their presentation should be included in the same ones. To this end, the following shall be observed in the completion of these declarations:

(a) If the supplementary declaration is submitted by means of telematics, either via the Internet or by tele-processing, or by means of support directly readable by computer, to generate the file with the supplementary declaration the following particularities shall be taken into account:

1. In the Type 1 record, in addition to the remaining data to be completed in accordance with the specifications set out in Annex II to this order, the alphabetical character 'C' shall be entered in position 121 and shall be entered in the shall record the identification number of the previous declaration in positions 123-135.

2. In addition to the type 1 record referred to in the preceding paragraph, the supplementary declaration file shall contain only the type 2 records corresponding to the new non-declared perceptions which motivate your presentation.

(b) If the supplementary declaration is presented in the form of form, in the summary of the form, within the paragraph provided for additional or replacement declarations, the box "Declaration" shall be completed. (a) supplementary information shall be entered in the form of the information referred to in Article 1 (1). The internal sheets of the supplementary declaration shall include only the new non-declared perceptions which give rise to their presentation.

3. Supplementary declarations which are submitted for the purpose of modifying or annulling specific data from perceptions previously included in another statement of the same financial year, shall be completed as follows: form:

(a) If the presentation is made in the form of form, in the summary of the form, within the paragraph provided for the additional or replacement declarations, the box "Supplementary declaration" shall be completed by amendment or cancellation of data " and the identification number of the declaration previously presented in which the perceptions whose data are modified or cancelled shall be entered. Changes or cancellations of data from previously declared perceptions shall be completed in specific internal sheets adjusted to the internal sheet model of supplementary declaration by amendment or cancellation of data which is approved in Article 1 of this order.

(b) In another case, the submission of supplementary declarations aimed at the modification or cancellation of specific data of perceptions previously included in another declaration of the same financial year Prior to identification of the Office, it will be carried out through the consultation service and modification of the information declarations of the Virtual Office of the State Administration of Tax Administration, in the following address: http://www.agenciatributaria.es declarant by means of the corresponding X.509.V3 electronic certificate or other valid electronic certificate. These additional statements shall be identified by the electronic code of their presentation.

4. The replacement declarations shall expressly indicate that character, as well as the identification number of the previous declaration, the content of which is replaced, and all the relevant perceptions must be included in the declaration. replacement of those contained in the previously submitted declaration, which they will replace in full. To this end, the following shall be observed in the completion of these declarations:

(a) If the replacement declaration is submitted by telematics, either via the Internet or by remote process, or by directly computer-readable support, in order to generate the file with the replacement declaration, take into account the following particularities:

1. In the Type 1 register, in addition to the remaining data to be completed in accordance with the specifications set out in Annex II to this order, the alphabetical character 'S' shall be entered in position 122 and shall record the identification number of the previous declaration in positions 123-135.

2. In addition to the type 1 record referred to in the preceding paragraph, the supplementary declaration file shall contain as many type 2 records as are necessary to declare all the perceptions to be fully replace those included in the previous declaration that is replaced.

(b) If the replacement declaration is presented in the form of form, in the summary of the form, within the paragraph provided for additional or replacement declarations, the box "Declaration" shall be completed. (a) and the identification number of the previously submitted declaration, the content of which is replaced. The internal sheets of the replacement declaration shall relate to all the perceptions that are to be completely replaced by those included in the previous declaration that is replaced.

Article 12. Remedy of errors detected by the tax administration in the statements of model 190.

Subsequently to the receipt of the statements of the annual summary of withholding and revenue to account, model 190, and in order that the data contained therein be processed and correctly incorporated into the system of Information from the State Tax Administration Agency, the Department of Tax Informatics shall carry out a process of validation of the data in which the information characteristics are verified to be in accordance with the specifications set out in the logical designs listed in Annex II to this order.

If errors are detected as a result of the aforementioned validation process, the tax administration shall require the tax liability, in the terms and within the scope provided for in Article 89 of the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules for the procedures for the application of taxes, so that, within 10 working days, counted from the day following that of the notice of the request, remedy the defects of the declaration submitted.

However, whatever the form of presentation of the declaration would have been, the errors warned in it as a result of the validation process will be made available to the tax force through the service. for consultation and modification of information statements of the Virtual Office of the State Administration of Tax Administration, at the address: http://www.agenciatributaria.es, where, after identification by means of the corresponding certificate electronic X.509.V3 or other valid electronic certificate, will be offered to declare the individual information of the said errors so that it can proceed to its correction, in which case the requirement referred to in the preceding paragraph shall relate only to the defects of the statement of the submitted that they have not been previously remedied by this channel.

Single additional disposition. General conditions and procedure for the compulsory telematic presentation of the model 117 by the tax obligors who have the consideration of large enterprises.

The presentation of the model 117 by the tax obligors that have the consideration of large companies, will be carried out in any case according to the general conditions and the procedure of telematic presentation by Internet (a) in Articles 2 and 3 of Order EHA3435/2007 of 23 November, approving the models of self-clearance 117, 123, 124, 126, 128 and 300 and laying down measures for the promotion and extension of the telematic presentation of certain autoliquidations, annual summaries and information declarations of a nature tax.

Single repeal provision. Regulatory repeal.

From the moment that this order takes its effects, in accordance with the provisions of the fifth final provision thereof, the following provisions shall be repealed:

1. In the case of model 190, Order EHA/30 20/2007 of 11 October, approving the model 190 for the declaration of the annual summary of deductions and income on account of the Income Tax of the Physical Persons on yields (a) of the work and economic activities, prizes and certain property gains and charges of income, the physical and logical designs to which the directly readable media must be adjusted, the place and the form The Commission's proposal for a Council Directive on the approximation of the laws of the Member States relating to the Models 110 and 111 of the declaration-document of income from income and income on account of the Income Tax of the Physical Persons on income from work and economic activities, prizes and certain property gains and income charges.

2. As regards model 111, the second, third and fourth articles of the Order of the Minister for Economic Affairs and Finance of 20 January 1999 laying down the general conditions and the procedure for the telematic presentation of the Monthly statements of large companies corresponding to codes 111, 320 and 332.

Final disposition first. Amendment of Order EHA/30 2007, of 16 January, approving models 110 and 111 of the declaration-document of income from income and income on account of the Income Tax of the Physical Persons on income from work and of economic activities, prizes and certain property gains and income taxes.

One. Article 8.2 is amended as follows:

" 2. The presentation by means of the telematic route of the 111 model by the tax authorities who have the consideration of large companies for any of the circumstances referred to in the numbers 1. and 2. of Article 71.3 of the Value added tax, approved by Royal Decree 1624/1992 of 29 December 1992, shall be carried out in accordance with the conditions and procedure laid down in Articles 9 and 10 of this order. '

Two. The following Articles 9 and 10 are added, which shall be worded as follows:

" Article 9. General conditions for the Internet telematics presentation of the 111 model for tax obligations that are considered by large companies.

1. The submission of the telematic declaration via the Internet may be carried out either by the declarant himself or by a third party acting in his representation, in accordance with Articles 79 to 81, including the General Regulation of the actions and procedures for the management and tax inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007 and in the Order HAC/1398/2003 of 27 May 2003 laying down the assumptions and conditions under which it may be made effective social collaboration in the management of taxes, and extends expressly to the telematic presentation of certain models of declaration and other tax documents.

2. In any event, the telematic presentation shall be subject to the following conditions:

(a) The declarant must have a Fiscal Identification Number (NIF) and be identified in the Census of employers, professionals and retainers with a view to the presentation of the model of self-validation.

(b) The declarant must have an X.509.V3 electronic certificate, issued by the National Currency and Currency Factory-Royal Mint or any other electronic certificate admitted by the Agency, installed in the browser. State of Tax Administration, in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic means, computer systems and telematics with the State Tax Administration Agency.

If the telematic presentation is to be performed by a person or entity authorized to file statements representing third parties, it will be this person or authorized entity who must have installed in the browser your certificate.

c) To make the telematic presentation, the declarant, or if applicable, the presenter, must complete and transmit the data of the form, adjusted to the model 111, which will be available on the page of the State Agency Tax administration on the Internet.

3. The telematic transmission of the said model must be carried out on the same date as the revenue resulting from it. However, in the event of technical difficulties preventing the telematic transmission of the declaration on the same date of entry, such telematic transmission may be carried out until the second working day following the date of entry into force. of the income. This shall not, in any event, result in any change in the time-limits for declaration and revenue provided for in Article 108.1 of the Income Tax Regulation. '

" Article 10. The invention relates to a method for the telematic presentation by Internet of the 111 model corresponding to tax obligations that are considered by large companies.

1. If you are talking about entering the procedure to be followed for your telematic presentation, you will be the following:

(a) The declarant shall be in communication with the deposit entity acting as a contributor to the management of the collection (Banks, Savings Banks or Credit Unions) by means of a telematic route directly, or through the State Tax Administration Agency or by going to its offices, to make the corresponding income and to provide the following data:

NIF of the passive subject (9 characters).

Fiscal year (last 2 digits).

Period: 2 characters. Monthly (01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12).

Income Document Model Code: 111.

Type of self-validation: I = Income.

Amount to enter (must be greater than zero).

The contributing entity, once the income has been made, will assign a Full Reference Number (NRC) that will generate informatically using a cryptographic system that uniquely relates the NRC to the amount entered.

At the same time, it shall transmit or deliver, in the form of transmission of the data, a receipt containing at least the data referred to in Article 3.3 of Order EHA/2027/2007 of 28 June for which it is developed. In part, the Royal Decree 939/2005 of 29 June, approving the General Rules of Collection, in relation to the credit institutions which provide the service of collaboration in the management of the State Agency Tax Administration.

(b) The declarant or, if applicable, the presenter after the previous operation, shall be connected to the State Tax Administration Agency via the Internet in the electronic address: http://www.agenciatributaria.es, and will select, within the Virtual Office, the relevant tax concept (Large business-Retentions and revenue to account) and the statement to be transmitted (model 111), and will introduce the NRC supplied by the contributing entity.

c) You will then proceed to transmit the declaration with the electronic signature generated when you select the certificate previously installed in the browser to that effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

d) If the declaration is accepted, the State Tax Administration Agency will return the data of the form with a result to be validated with a 16-character electronic code, in addition to the date and time of presentation. The presenter shall keep the accepted declaration, as well as the entry document, duly validated with the corresponding electronic code.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done on the input form, or the presentation should be repeated if the error is caused by another reason.

2. If the result of the declaration is negative, it will proceed as follows:

(a) The declarant or, if applicable, the presenter shall connect with the State Agency of Tax Administration via the Internet, at the electronic address http://agenciatributaria.es, and select, within the Office Virtual, the tax concept (Large business-Retentions and revenue-to-account) and the reporting model to be transmitted (model 111).

b) You will then proceed to transmit the declaration with the electronic signature, generated by selecting the electronic certificate previously installed in the browser to that effect.

If the presenter is a person or entity authorized to file statements representing third parties, a single signature, corresponding to his or her certificate, will be required.

c) If the declaration is accepted, the State Tax Administration Agency will return the validated form data with a 16-character electronic code, in addition to the date and time of the presentation. The presenter must keep the accepted statement, duly validated with the corresponding electronic code.

In the event that the presentation is rejected, the description of the detected errors will be displayed on screen. In this case, the same should be done on the input form, or the presentation should be repeated if the error is caused by another reason.

3. If the result of the self-validation corresponding to the model 111 is to be entered and is submitted with application for compensation, deferment or fractionation, the provisions of the articles 71 et seq. of the Law 58/2003, 17 of December, General Tax, and the following 55 and following of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July, and Articles 65 of the Law 58/2003 of 17 December, General Tax, and 44 and the following of the General Rules of Collection, respectively.

The procedure for telematic transmission of declarations with application for deferment or fractionation, recognition of debt with a request for compensation or simple recognition of debt shall be that provided for in paragraphs The information provided by the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the State of the Tax administration, in accordance with the provisions of the Resolution of 23 August 2005, of the Directorate-General of the State Agency for Tax Administration, which regulates the presentation of certain electronic documents in its general telematic register; once the document has been sent correctly The State Tax Administration Agency shall return a reference number which is mandatory to be entered upon the sending of such declarations. '

Final disposition second. Amendment of Order EHA3435/2007 of 23 November approving models of self-clearance 117, 123, 124, 126, 128 and 300 and laying down measures for the promotion and extension of the telematic presentation of certain autoliquidations, annual summaries and information statements of a tax nature.

1. Article 2 (5) of Order EHA3435/2007 of 23 November approving the models of self-clearance 117, 123, 124, 126, 128 and 300 is deleted and measures are laid down for the promotion and extension of the presentation telematics for certain self-actions, annual summaries and information statements of a tax nature.

2. New numbering is given to Article 2 (6) of Order EHA3435/2007 of 23 November, approving the models of self-clearance 117, 123, 124, 126, 128 and 300 and laying down measures for the promotion and extension of the the telematic presentation of certain autoliquidations, annual summaries and information declarations of a tax nature, which shall become paragraph 5 of that Article 2.

Final disposition third. Amendment of Order HAC/171/2004 of 30 January 2004 approving the model 184 of the annual information declaration to be submitted by the entities on the basis of income allocation and the physical and logical designs for the replacement of the sheets for the statement of income of the institution and the list of members, heirs, community members or unit-holders of such models by means directly readable by computer, and the general conditions and the procedure for their submission are laid down. Internet telematics.

One. The list of members, heirs, members or members of the model 184, as approved in the first article, one, (c) of Order HAC/171/2004, of 30 January 2004, shall be replaced by that set out in Annex III to this order. This sheet consists of two copies, one for the Administration and one for the person concerned.

Two. The following amendments are made to the specifications of the type 2 (entity register) registration of the physical and logical designs approved in Annex II to Order HAC/171/2004 of 30 January 2004:

1. The descriptions of the keys are modified: A (Capital of furniture), C (Real estate capital) and D (Economic activities), of the field "KEY" (position 77), which will be drawn up from the next form:

" A. Returns on capital furniture.

In the case of income obtained abroad and the country in which the income is obtained does not have an agreement with Spain to avoid double taxation with an exchange of information clause, they will not be computed the negative income which exceeds the positive income provided that it comes from the same source and the same country. The excess shall be computed in the following four years and its amount shall be reflected with key ' L. Excess negative income obtained in countries without agreement with Spain. "

" C. Returns on real estate capital.

In the case of income obtained abroad and the country in which the income is obtained does not have an agreement with Spain to avoid double taxation with an exchange of information clause, they will not be computed the negative income which exceeds the positive income provided that it comes from the same source and the same country. The excess shall be computed in the following four years and its amount shall be reflected with key ' L. Excess negative income obtained in countries without agreement with Spain. "

" D. Income from economic activities.

In the case of income obtained abroad and the country in which the income is obtained does not have an agreement with Spain to avoid double taxation with an exchange of information clause, they will not be computed the negative income which exceeds the positive income provided that it comes from the same source and the same country. The excess shall be computed in the following four years and its amount shall be reflected with key ' L. Excess negative income obtained in countries without agreement with Spain. "

2. The eighth paragraph of the description of the 'KEY COUNTRY' field (positions 80-81) is replaced by the following:

"In the" Key "field, position 77 of the record type 2 of the entity record," L "and in the" Subkey "field, position 78 to 79 of the record of type 2 of the entity record, is entered" A "," C ", D", "E", "F" or "G". In this case, the country or territory in which the income has been obtained shall be indicated in this field. '

3. The following paragraph is added at the end of the description of the 'Activity Type' field (position 83):

"In other cases this field will not have content."

4. The following paragraph is added at the end of the description of the 'Group o Epipare IAE' field (positions 84 to 87):

"In other cases this field will not have content."

5. The name and description of the field 'NIF person or transferee entity' (positions 88-96) shall be amended as follows:

" NIF of person or transferee/NIF of the collective investment institution.

When in the "Key" field, position 77 of the entity record type 2 record, "B" is indicated in this field the tax identification number (NIF) of the transferee entity of the capital's own funds.

When in the "Key" field, position 77 of the entity record type 2 record, "E" is indicated in this field the fiscal identification number (NIF) of the collective investment institution.

In other cases this field will not have content ".

Three. The following amendments are made to the specifications of type 2 registration (registration of partner, heir, community and participant) of the physical and logical designs listed in Annex II to Order HAC/171/2004 of 30 January 2004.

1. In the descriptions of the field 'SUBKEY' (positions 94-95), the numerical subkeys to be used in the records corresponding to the key F (Earnings and Losses Assets not derived from transmissions of assets) are modified. which will be written as follows:

" 01. Earnings.

02. Losses. "

2. The following subkeys are entered in the description of the "Subkey" field (positions 94-95) with the following content:

" Subkeys to use in the records for the K key (Retentions and Income to Account):

01. For income from capital furniture.

02. For the leasing of urban buildings.

03. For income from economic activities.

04. For heritage gains.

05. For other concepts. "

3. The 11th paragraph of the description of the field 'Amount (Rendimient/Retention/Deduction)' (positions 96-108) is amended as follows:

"When in the" Key "field, position 93 of the record of type 2 of the partner record, heir, community and participant," K "and in the field" Subkey ", position 94 to 95 of the record of type 2 of the associate's register, heir, '01', '02', '03', '04' or '05', the amount of the withholding and income to account attributable to the member of the institution shall be entered in this field. '

Final disposition fourth. Amendment of the logical designs of the model 193 set out in Annex IX of the Order of 18 November 1999 approving the models 123, in pesetas and in euro, of declaration-entry document and models 193, in pesetas and in -the annual summary of withholding and income on account of certain income from capital of the income tax on the income of the physical persons and on certain income from the tax on corporations and the income tax of non-residents, corresponding to permanent establishments, and models 124, in pesetas and in Euro, income document and models 194, in pesetas and in euro, of the annual summary of withholding and income on account of those taxes derived from the transmission, amortization, redemption, exchange or conversion of any kind of assets representative of the collection and use of foreign capital, as well as the physical and logical designs for the replacement of the inner sheets of the aforementioned models 193 and 194 by means directly readable by computer.

One. The description of the 'Perceptions/Remuneration to the Lender' field (positions 123-135) of the Type 2 register (register of recipients) set out in Annex IX to the Order of 18 November 1999 is hereby given new wording. Worded as follows:

" 13-position numeric field.

In the case of cash remuneration, the amount of the full consideration payable to each recipient shall be entered unsigned and without a decimal point.

In the case of remuneration in kind, the valuation of the remuneration in kind shall be recorded, unsigned and without a decimal point. In the event that the recipient is a taxpayer of the Income Tax of the Physical Persons, such valuation shall be the market value plus the income to account realized in the event that it has not been passed on to the recipient of the income.

Where there are several holders of the same asset, or the right to which the income or income of capital is derived, the remuneration and, where applicable, the income shall be entered for each of them. is attributable to them, depending on their participation.

This field is subdivided into two:

123-133 An integer part of the amount of the perceptions, if it has no content, will be consigned to zeros.

134-135 Decimal part of the amount of the perceptions, if it has no content, will be consigned to zeros. "

Two. New wording is given to the description of the 'Base withholding and income on account' field (positions 152-164) of the type 2 register (register of recipients) set out in Annex IX to the Order of 18 November 1999, which will be drawn up by the next mode:

" 13-position numeric field.

The amount of the base of the withholding or income made by the paid remuneration, which shall be of a general nature, shall be entered, unsigned and without a decimal point, made up of the full consideration required or satisfied. In the event that the recipient is a taxpayer of the Income Tax of the Physical Persons, the specialties provided in the Income Tax Regulation of the Physical Persons (Articles 93, 100 and 101) will be taken into account.

In the case of remuneration in kind, where in the field "Type of perception" (position 122 of record type 2) has been entered "2", an unsigned and no decimal point shall be entered, the basis of the revenue to be realised.

However, in the case of securities lending transactions, that is, where "P" is entered in the "Code Type" field (position 96 of the Type 2 register), this field shall be equal to the sum of the amount entered in the 'Interest rate/lender remuneration' (positions 123 to 135 of the type 2 register) and the amount of the compensation for which there is an obligation to retain entries in the 'Compensation' field (positions 225 to 236 of the record type 2).

This field is subdivided into two:

152-162 Entire portion of the base amount and revenue on account, if it has no content, will be entered into zeros.

163-164 Decimal part of the amount of the base holds and revenue to account, if it has no content, will be entered into zeros. "

Final disposition fifth. Entry into force.

This order shall enter into force on the day following that of its publication in the "Official Gazette of the State" and shall take effect in respect of the annual information declaration, model 184, and with the annual summaries of retentions and Revenue to be taken into account, models 190 and 193, for the financial year 2009 and successive, as well as for the entry-and self-reporting documents, models 111 and 117, for the financial year 2010 and subsequent years.

Madrid, 10 November 2009. -Vice-President-in-Office of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

ANNEX I

ANNEX II

PHYSICAL AND LOGICAL DESIGNS TO WHICH THE DIRECTLY READABLE MEDIA BY COMPUTER OF MODEL 190 AND FILES CONTAINING THE INFORMATION TO BE INCLUDED IN THAT MODEL MUST BE ADJUSTED

A) FEATURES OF COMPUTER READABLE MEDIA

The media directly readable by computer for the presentation of the annual summary of withholding and income on account of the Income Tax of the Physical Persons on income of the work and of certain economic activities, prizes and certain property gains and income charges (Model 190), shall meet the following characteristics:

-Type: DVD-R or DVD + R

-Capacity: Up to 4.7 GB

-UDF file system

-From one side and one simple layer

If the characteristics of the equipment available to the declarant do not allow you to conform to the required technical specifications, and you are obliged to submit the annual summary of withholding and income to account of the tax on the Income of the Physical Persons on income from work and economic activities, prizes and certain income and income taxes (model 190) in support directly readable by computer, must be addressed in writing to the Sub-Directorate General of Applications of the Department of Taxation State Agency for Tax Administration (AEAT), Calle Santa Maria Magdalena, 16, 28016 Madrid, setting out its own technical characteristics and the number of records it would present, in order to find, if any, a system compatible with the technical characteristics of the AEAT.

B) LOGICAL DESIGNS

Logical designs for the presentation of the annual summary of withholding and income on account of the Income Tax of the Physical Persons on income from work and certain economic activities, prizes and certain property gains and income charges (Model 190).

DESCRIPTION OF THE RECORDS

Two different types of record will be included, which are distinguished by the first position, according to the following criteria:

Type 1: Declarant record: Identifying and summary data. Record type layout 1 of those collected later in these same sections.

Type 2: Percector record. Record type layout 2 of those collected later in these same sections.

The order of presentation will be ascending by the record type field, first type 1, and then type 2 that are declared.

All alphanumeric and alphabetic fields will be presented left-aligned and white-filled to the right, in upper case with no special characters, and no accented vowels.

For language-specific characters ISO-8859-1 encoding will be used. This way the letter "N" will have an ASCII value of 209 (Hex. D1) and the "C" (capital cede) the value ASCII 199 (Hex. C7).

All numeric fields will be presented right aligned and filled to zeros on the left without signs and unpacked.

All fields will have content, unless otherwise specified in the field description. If they do not, the numeric fields will be padded to zeros, and both alphanumeric and alphabetic to white.

MODEL 190

A. RECORD TYPE 1: DECLARANT RECORD (POSITIONS, NATURE AND DESCRIPTION OF FIELDS)

	positions	NATURE	DESCRIPTION OF THE
1	Numeric	RECORD TYPE.
		Constant number '1'.
2-4	Numeric	STATEMENT MODEL.
		Constant '190'.
5-8	Numeric	EXERCISE.
		The four figures for the fiscal year to which the declaration corresponds.
9-17	Alphanumeric	DECLARATION NIF
		The tax identification number (NIF) of the declarant will be entered, according to the rules laid down in the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of common rules for the procedures for the application of taxes, as approved by Royal Decree 1065/2007 of 27 July ("BOE" of September 5)
		This field must be adjusted to the right, the last position being the control character and refilling with zeros the positions of the left.
18-57	Alfico	NAME AND NAME, NAMING, OR SOCIAL REASON OF THE DECLARANT.
		If this is a physical person, the first last name, a space, the second last name, is entered, a space and full name necessarily in this order.
		For legal persons and entities under the Rentas attribution regime, the full social reason will be entered, without anagram.
		In no case can a business name appear in this field.
58	Alphabetical	SUPPORT TYPE.
		one of the following keys:
		'C': If the information is presented in support (DVD-R or DVD + R).
		'T': Telematic Transmission.
59-107	Alfico	PERSON TO RELATE TO.
		Person's Data with who to relate. This field is subdivided into two:
	59-67	TELEPHONE: 9-position numeric field.
	68-107	NAME AND NAME: First last name, space, second, will be entered last name, a space, and the full name, necessarily in this order.
108-120	Numeric	IDENTIFYING NUMBER OF THE DECLARATION.
		The identifying number for the declaration will be entered. 13-position numeric content field
121-122	Alphabetical	SUPPLEMENTARY DECLARATION OR SURROGATE.
		In the exceptional case of second or subsequent presentation of declarations, you must necessarily fill in one of the following fields:
		121 SUPPLEMENTARY DECLARATION: A "C" will be entered if the presentation of this declaration is intended to include perceptions that, having been included in another statement of the same exercise presented above, would have been completely omitted from the same exercise
		The presentation of a a supplementary declaration which aims to amend the content of the data declared in another declaration of the same financial year, shall be made from the service of consultation and amendment of information declarations in The Tax Office Virtual Office (www.agenciatributaria.es)
		122 REPLACEMENT DECLARATION: An 'S' shall be entered if the presentation is to be replaced and replaced completely to another previous statement of the same year. A surrogate declaration can only be overridden by a single previous statement
123-135	Numeric	IDENTIFYING NUMBER OF THE PREVIOUS DECLARATION.
		In the case of a 'C' in the 'Supplementary Declaration' field (position 121) or an 'S' in the field ' Declaration replacement " (position 122), the identifying number corresponding to the declaration to which it complements or the one that is replaced by the new one will be entered
		13-position numeric content field
		In any other case you must populate to CEROS.
136-144	Numeric	TOTAL NUMBER OF PERCEPTIONS.
		The total number of declared perceptions for this retainer will be entered, regardless of the key or subkeys of perception to which they correspond. (Number of records of type 2.)
145-160	Alfico	ALL OF THE PERCEPTIONS.
		This field is subdivided into two:
		145 SIGN: Alphabetical field to be completed when the result of the sum to obtain the amount of the satisfied perceptions (positions 146 to 160 of this record of type 1) is less than 0 (zero). In this case an "N" will be entered, in any other case the contents of this field will be a space
		146-160 IMPORT: Numeric field in which the sum of the amounts, without decimal point, reflected in the satisfied integrated perceptions (positions 82 to 94 and 109 to 121, corresponding to the records of the perceptions), regardless of the perception key to which they correspond. In the case where the records of the recipients have been entered "N" in the fields SIGN OF THE FULL PERCEPTION or SIGN OF PERCEPTION IN KIND (ASSESSMENT) (positions 81 and 108, respectively, of the type 2 register), to correspond If undue or excessively satisfied perceptions have been recovered in previous years, these amounts shall also be computed with minus sign when the amounts to be reflected in this sum are totaled.
		The amounts must be entered in EUROS.
		This field is subdivide in two:
		146-158 Full part of the total amount of the perceptions. If it has no content, it will be consigned to zeros.
		159-160 Decimal part of the amount total of the perceptions. If it has no content, it will be consigned to zeros
161-175	Numeric	ALL OF THE HOLDS AND REVENUE TO ACCOUNT
		Unsigned and no decimal point will be entered, the sum of the amounts reflected in the 'Retentions practised' and 'Income on account' fields (positions 95 to 107, 122 a 134 corresponding to type 2 records), regardless of the keys or subkeys of perception to which they correspond
		The amounts must be entered in EUROS.
		This field is subdivided into two:
		161-173 Whole part of the total amount of holds and income to account. If it has no content it will be consigned to zeros
		174-175 Decimal part of the amount total of deductions and income on account. If it has no content it will be consigned to zeros
176-487	-	BLANKS.
488-500	Alfico	ELECTRONIC SEAL.
		Field reserved for the seal electronic, which will be completed exclusively by the AEAT programmes. In any other case, it will be padded to blanks.

* All amounts will be positive.

* Numeric fields that do not have content will be padded to zeros.

* Alphanumerical/alphabetic fields that do not have content will be padded to blanks.

* All right-adjusted numeric fields and zeros-filled fields on the left.

* All left-adjusted alphanumeric/alphabetic fields and white-filled blanks, in upper case, with no special characters and no accented vowels, except that the opposite is specified in the description field.

MODEL 190

B. RECORD TYPE 2: PERCEPTOR RECORD (POSITIONS, NATURE, AND DESCRIPTION OF FIELDS)

POSITION

NATURE	DESCRIPTION OF THE FIELD
1	Numeric	RECORD TYPE.
		2-4
	Numeric
STATEMENT MODEL.
		Constant '190'.
5-8	Numeric	exercise.
		Consigning the content into these same record positions of type 1
9-17	Alfico	NIF DEL DECLARATION
		Consigning the contents of these same positions in the record type 1.
18-26
					If the recipient is a physical person, their tax identification number (NIF) of in accordance with the rules laid down in the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by the Royal Decree 1065/2007, July 27 ("BOE" of September 5)
		If the perceptor is an entity in the form of income allocation (community of property, civil society, inheritance, etc.), the tax identification number corresponding to it will be entered
		In the perceptions corresponding to key J will be recorded in which the conditions are met refers to Section 92.1 of the Tax Act
		This field must be right, the last position being the control character and filling with zeros the positions to the left.
27-35	Alfico	LEGAL REPRESENTATIVE NIFS.
		If the recipient is less than 14 years, the number of Tax identification of your legal representative (parent, parent or guardian)
		This field must be right-adjusted, the last position being the control character and refilling left positions with zeros
		Any Another case the contents of this field will be padded to spaces.
36-75	alphameric	SURNAME AND RECIPIENT NAME OR DENOMINATION.
		a) For physical persons, the first last name, a space, the second last name, a space, and the full name, necessarily in this same order.
		b) Dealing with entities on the basis of income attribution, the full denomination of the entity shall be entered, without anagrams.
76-77	Numeric	PROVINCE CODE.
		ALAVA	01
			ALBACETE	02
			25
	25		03	LUGO		03
		ALMERIA	04	MADRID	28
		ASTURIAS	33
		29		29		05	05		52
		BADAJOZ	06	MURCIA	30
	Barcelona		08	NAVARRA	31
		09	OURENSE		32
		10	10	10
34
		CADIZ	11	PALMAS, LAS
		CANTABRIA	39	PONTEVEDRA	36
		CASTELLON	12	RIOJA, LA	26
		51		SALAMANCA	37
		REAL CITY	13	S. C. TENERIFE	38
		CÓRDOBA	14	SEGOVIA	40
		CORUNA, A	15	SEVILLA	41
			16	SORIA	16	BASIN
		17	TASK		43
		18	18
44		GUADALAJARA.	19	TOLEDO
		GUIPUZCOA	20	VALUE	46
		SMELL	21	VALLADOLID	47
				22	22
			48		48		ZAMORA	49
		JAEN	23	ZARAGOZA	50
		b) Special Subposition. -Dealing with perceptions for the Income Tax Taxpayers of the Physical Persons with habitual residence in foreign nationals, referred to in Articles 8.2 and 10 of the Tax Act (natural persons of nationality) Spain, which establishes its new tax residence in a country or territory regarded as a tax haven, members of Spanish diplomatic missions, members of Spanish consular offices, etc.), will be entered as a province code. digits 98.
		In no case will they be included in model 190 perceptions for non-resident persons or entities in Spanish territory other than those of the IRPF, without prejudice to the inclusion, if any, of the information corresponding to those perceptions in the annual summary of withholding and income on account of the Non-Resident Income Tax (model 296) referred to in Article 15.2 of the Tax Regulation, approved by Royal Decree 1776/2004, July 30 ("BOE" of August 5)
	78	Alphabetical	PERCEPTION KEY.
		The alphabetic key that corresponds to the perceptions in question will be entered, depending on the relationship Following keys:
		A. Income from work: Employees for an employed person in general. This key shall be used to relate all such perceptions, cash or in kind, that have been satisfied by the reporting person or entity in terms of income from the work, provided that the amount of the withholding tax is determined the general procedure laid down in Article 82 of the Tax Regulation and which are different from those which are specifically reflected in the keys B, C and D. would have been applicable, should also be included in this key, among others, the corresponding perceptions of the manual workers who receive their pay for daily wages or salaries as a result of a sporadic and daily relationship with the employer, as well as those relating to special employment relationships of a dependent nature and to employment contracts or duration less than year
		By exception, they will not be included in the model 190 the remuneration of work in kind for which there is no obligation to carry out income on account as provided for in Article 102.2 of the Tax Regulation (contributions paid by the promoters of Pension Plans and Social Welfare Mutual Plans and the Business Social Welfare Plans). reduce the tax base), without prejudice to the obligation to declare data relating to such concepts in model 345
		B. Income from work: Pensioners and recipients of liabilities and other benefits provided for in Article 17.2.a) of the Tax Act. The non-exempt perceptions of the IRPF for pensions and liabilities of the public social security schemes and passive classes, as well as those corresponding to the others, shall be identified by this key as species, referred to in point (a) of Article 17.2 of the Tax Act
		The subkey must be entered, obligatorily, in each case from those indicated in the field SUBKEY.
		C. Income from work: Benefits or unemployment benefits. The corresponding perceptions of unemployment benefits or allowances will be identified with this key, with the exception of the benefits paid for by this concept in single payment mode
		D. Income from work: Unemployment benefits paid in the single payment method. The unemployment benefits paid in accordance with the single payment method set out in Royal Decree 1044/1985 of 19 June 1985, in the amount which, if any, exceeds the limit of the IRPF established in the case, will be identified by this key. Article 7 (n) of the Tax Act. The part of such a single payment that, not exceeding the above limit, will be exempt from the tax, will be included among the perceptions of key L, subkey 13.
		In the assumptions that, if the single payment was not mediated, the recipient would have been entitled to unemployment benefit for a period of time. For more than one financial year, the amount of the single payment to be related to this key shall be broken down into a number of notes or records, so that each of them reflects that part of the amount attributable to each of the financial years concerned, determined in proportion to the amount of the unemployment benefit which, if there is no single payment,
Income from work: Directors and administrators. The remuneration, cash or in-kind shall be identified with this key, satisfied to natural persons by their status as administrators and members of the Boards of Directors or of the Boards of Directors who do their own times and other members of other representative organs.
		F. Income from work: Courses, conferences, seminars and the like and the elaboration of literary, artistic or scientific works. This key will identify perceptions, cash or in-kind, which the person or entity declares in terms of income from work, when they derive from teaching courses, conferences, colloquia, seminars and the like, or the development of literary, artistic or scientific works, provided that the right to the exploitation of the works had been given.
		Will be entered, obligatorily, the subkey that is appropriate for each case in the SUBKEY field.
		G. Income from economic activities: Professional activities. This key shall be identified by the perceptions, cash or in kind, which are satisfied by the reporting person or entity which is the consideration of the economic activities of a professional nature referred to in paragraphs 1 and 2 of the Article 95 of the Tax Regulation. The subkey that is required in each case from those indicated in the SUBKEY field shall be entered, obligatorily
		H. Income from economic activities: agricultural, livestock and forestry activities and activities in objective estimation referred to in Article 95.6 of the Tax Regulation. The perceptions, cash or in kind, satisfied by the reporting person or entity that are consideration of the following economic activities shall be identified with this key
		a) The agricultural, livestock, or forest activities referred to in Article 95 (4) and (5) of the Tax Regulation. In respect of these activities, no current or capital grants or compensation shall be included, concepts which, if any, shall be declared in model 346
		b) The economic activities in objective estimation provided for in Section 6.2. of Article 95 of the Tax Regulation.
		The subkey that is required in each case will be entered in the SUBKEY field.
		I. Income from economic activities: returns referred to in Article 75.2 (b) of the Tax Regulation. This key shall be identified by the perceptions, cash or in kind, satisfied by the person or entity declaring in respect of the performance of the intellectual or industrial property, the provision of technical assistance, the lease of movable property, business or mine or the subleasing of such goods, as well as those arising from the transfer of the right to the exploitation of the right of image, where such income has for its recipient the tax classification of income of economic activities other than those from professional activities which must be included in the G.
						subkey in each case from those indicated in the SUBKEY field.
		J. Imputation of rents for the transfer of image rights: consideration given to article 92.8 of the Tax Law. Consideration shall be given to the consideration, in cash or in kind, by the person or entity declaring to persons or entities not resident in Spanish territory, who are subject to the obligation to make the entry into account provided for in Article 92.8 of the Tax Act
		perceptions of this key will be reported as the recipient's NIF to the resident physical person who it is necessary to make the imputation in the tax base of the IRPF of the income derived from the transfer of the right of image, in application of the special regime established in Article 92 of the Law of the Tax
		K. Prizes and heritage gains of the neighbors derived from the forest exploitation in public mountains. The following rents will be identified with this key subject to retention or entry into account:
		(a) prizes, money or in kind, as referred to in point (c) of Article 75.2 of the Tax Regulation, which have been delivered by the reporting person or entity as a result of the participation of the Recipients in games, contests, raffles or random combinations, including those on which there is no the obligation to practise retention or to take into account the amount of EUR 300 not exceeding the withholding tax. The exemption from the IRPF's exemption under Article 7 (n) of the Tax Law, as well as the prizes awarded as a result of games organised under the provisions of Royal Decree-Law 16/1977, are exempted. February 25, regulating the criminal, administrative and tax aspects of games of luck, sending or gambling and betting, and other state or regional rules on gambling
		The subkey that in the each case proceeds from those indicated in the SUBKEY field.
		L. Exempt income and allowances other than lien. Allowances and allowances for travel expenses shall be identified by this key in amounts which are exempted from taxation in accordance with Article 9 of the Tax Regulation, as well as the income exempt from the IRPF which they have the consideration of income from the work, with the exception of the annuities for food referred to in point (k) of Article 7 of the Tax Law, and those other than, having regard to income from economic activities, are exempt under the provisions of Article 7 of the Tax Act. In the case of the exempt grants referred to in Article 7 (j) of the Tax Act, only those grants which exceed the amount of EUR 3,000 shall be related in the model 190
		Dealing with diets and allowances for travel expenses, as well as when the exemption is subject to quantitative limits, if the reporting person or entity has satisfied amounts exceeding the legal limits or The excess must be included in the key and, if applicable, subkey, corresponding to the other keys and subkeys indicated in these instructions.
		The subkey that is required in each case from those indicated in the SUBKEY field will be entered.
79-80	Numeric	SUBKEY.
		Trying to In addition, the two-digit numerical sub-key corresponding to the perceptions in question, according to the relation of subkeys for each of the aforementioned keys, must be entered, in addition, to the keys B, F, G, H, I, K and L. figure below.
		In perceptions corresponding to keys other than those mentioned, this field will not be completed
		When the 190 perceptions satisfied to the same perceptor that correspond to the different keys or subkeys of perception, must fill in as many notes or records of perception as necessary, so that each one of them reflects exclusively the perceptions data corresponding to the same key and, if any, subkey
		Subkeys to use in perceptions corresponding to key B:
		01 This subkey will be entered when it is deal with perceptions consisting of pensions and liabilities of the Social Security and Passive Classes, with the exception of those that must be related under subkey 03
		02 This subkey will be entered into all the perceptions of the B key other than the ones you need relate under subkeys 01 and 03.
		03 This subkey will be entered in all the perceptions of key B in which the amount of holds has been determined according to the procedure special provided in Article 89,A of the Tax Regulation
		01 This subkey will be entered when the perceptions correspond to any of the literary prizes, non-tax-exempt scientists or artistic persons referred to in Article 11.1 (g) of the Tax Regulation
		02 This sub-key will be entered in all perceptions of the key F other than those that need to be related under subkey 01.
		01 This sub-key will be entered in the case of perceptions to which the established retention rate is applicable in general in Article 95.1 of the Tax Regulation
		03 Se This sub-key shall be reported in the case of perceptions to which the reduced rate of retention laid down in Article 95.1 of the Tax Regulation is applicable for income satisfied to taxpayers initiating the financial year professional activities, both in the tax period in which the start is made and in the two next.
		Subkeys to use in perceptions for the H key:
		01 This subkey will be entered when it is perceptions to which the rate of retention laid down in general in Article 95.4.2. of the Tax Regulations
		02 This subkey will be entered when it is (a) the rate of the rate of return for the purposes of the VAT Regulation for the purposes of the application of the rules laid down in Article 92 (1) of the Regulation; aviculture.
		03 This sub-key will be entered when the satisfied perceptions are the consideration of the forestry activities referred to in Article 95.5 of the Tax Regulations
		04 This subkey will be entered when the satisfied perceptions are consideration of the economic activities in objective estimation
																																			Subkeys to use in perceptions for key I:
		01 This sub-key shall be entered in the case of perceptions satisfied by the reporting person or entity as a returns from the assignment of the right to the exploitation of the image right
		Subkeys to use in perceptions for the K key:
		01 This subkey will be entered when perceptions correspond to prizes for participation in games, contests, raffles, or random combinations
		02 This subkey will be entered when the perceptions correspond to property gains obtained by the neighbors as a result of forest exploitation in public mounts
		Subkeys to use in perceptions corresponding to the L key:
		colspan="4"> 01 Diets and allowances for exempt travel expenses as provided for in Article 9 of the Tax Regulation
		02 Extraordinary public services for acts of terrorism and pensions derived from medals and decorations granted by acts of (a) terrorism which is exempt under Article 7 (a) of the Law of the Tax
		03 Aids received by those affected by the virus human immunodeficiency referred to in Article 7 (b) of the Tax Act
		04 Pensions for injuries or mutilations suffered on occasion or as a result of the Civil War 1936/1939 which are exempt under the provisions of Article 7 (c) of the Tax Act
		05 Compensation for dismissal or termination of the worker who are exempt under Article 7 (e) of the Tax Act and Article 1 of the Regulation
		06 Prstations for absolute permanent incapacity or great invalidity that are exempt as set out in Article 7 (f) of the Tax Act
		07 Pensions for uselessness or permanent inability of the passive class regime to which the Article 7 (g) of the Tax Act
		08 Prstations, pensions, and liabilities that are exempt under Article 7 (h) of the Tax Act.
		09 Economic Benefits of Public Institutions for the Welcoming of persons with disabilities, over sixty-five years of age or less and economic aid granted by public institutions for persons with disabilities or over sixty-five years of age to finance their stay in residences or day centres, which are exempt under the provisions of Article 7 (i) of the Tax Act.
		10 Grants that are exempt by virtue of the Article 7 of the Tax Act
		11 relevant literary, artistic or scientific awards, as well as the "Prince of Asturias" awards, which are exempt under the terms of the Article 7 (l) of the Tax Act and in Article 3 of the Regulation
		13 Unemployment benefits paid in single-payer mode that are exempt under Article 7 (n) of the Tax Act
		14 Charts extraordinary satisfaction of the Spanish State for the participation in international peace missions or humanitarian missions which are exempt under the provisions of Article 7 (o) of the Tax Law and Article 5 of the Regulation.
		15 Job-received jobs In the case of foreign nationals who are exempt under Article 7 (p) of the Tax Act and in the Article 6 of the Regulation
		16 Prstations by Burial or Sepelium that are exempt under the terms of Article 7 (r) of the Tax Act
		17 Aid to persons who have developed hepatitis C as a consequence of having received treatment in the field of the public health system, which are exempt under the provisions of Article 7 (s) of the Tax Act
		18 Benefits in the form of income obtained by persons with disabilities corresponding to contributions to social welfare systems constituted in in the case of the same, which are exempt by virtue of Article 7 (w) of the Law on the Tax
		19 Public Economic Benefits Linked to the service for care in the family and personal care environment arising from the Law on the promotion of personal autonomy and care for persons in a situation of dependency, who are exempt under the provisions of point (x) Article 7 of the Tax Act
		20 Prstations and public family aids linked to the birth, adoption, acceptance or care of minor children, who are exempt by virtue of the set out in Article 7 (z) of the Tax Act
		21 Other exempt income. The exempt income from the Income Tax of the Physical Persons who, having to be related in the model 190, will be included in this subkey, are different from those specifically mentioned in the previous subkeys
81-107	Alfico	MONEY PERCEPTIONS.
		This field is subdivided into three:
		81 SIGN FULL PERCEPTION: This field will be completed when the perceptions correspond to amounts that are reintegrated by the recipient in the exercise, as a consequence of having been unduly or excessively perceived in previous years. In this case an "N" will be entered, in any other case the contents of this field will be a space
		82-94 INTEGRAL PERCEPTION (Dinerary): 13-position numeric field. It will be unsigned and without a decimal point, the full annual amount of the cash perceptions effectively satisfied for each recipient
		The amounts must be entered in EUROS. This field is subdivided into two:
		82-92 Full part of the amount of the entire perception, if it has no content will be consigned to zeros
		93-94 Decimal part of the amount of the entire perception, if it has no content will be entered into zeros
		95-107 RETENTIONS PRACTICED: 13-position numerical field. The annual amount effectively retained on account of the IRPF in relation to the cash perceptions entered in the previous field shall be entered, unsigned and without decimal point
		If any perceptor has not suffered hold this field will be consigned to zeros.
		The amounts must be entered in EUROS. This field is subdivided into two:
		95-105 Full part of the amount of holds practiced, if it has no content will be entered into zeros
		106-107 Decimal part of the amount of retentions practiced, if it has no content will be consigned to zeros
-147	Alfico	PERCEPTIONS IN KIND:
		This field is subdivided into four:
		108 SIGN OF PERCEPTION IN KIND: This field will be completed when the recipient reintegrates in this exercise perceptions in kind, as a result of have been unduly or excessively perceived in previous exercises
		In this case an "N" will be entered, in any other case the contents of this field will be a space
		109-121 VALUATION (From perception in kind): Field number of 13 positions. The sum of the valuations corresponding to the perceptions in kind actually satisfied in the financial year to the recipient concerned, determined in accordance with Article 43, shall be without a sign and without a decimal point. of the Tax Act and without in any case including the amount of income on account
		The amounts must be entered in EUROS. This field is subdivided in two:
		109-119 Whole part of the valuation amount, if not has content will be consigned to zeros
		120-121 decimal part of the value of the valuation, if it has no content, it will be consigned to zeros.
		122-134 ACCOUNT REVENUE MADE: 13-position numeric field. The annual amount actually entered into account by the payer in relation to the perceptions in kind recorded in the previous field shall be recorded, unsigned and without decimal point
		The amounts must be entered in EUROS. This field is subdivided into two:
		122-132 Full part of the amount of the revenue to account made, if it has no content will be entered into zeros
		133-134 Decimal part of the amount of the revenue to account made, if it has no content will be consigned to zeros
		135-147 REVENUE TO ACCOUNT PASSED ON: 13-position numeric field. The annual amount of the revenue to be reported shall be entered, unsigned and without decimal point, which, where appropriate, the payer of the remuneration in kind would have passed on to the recipient
		The amounts must be entered in EUROS. This field is subdivided into two:
		135-145 Whole part of the amount of the revenue to account passed on, if it has no content will be entered into zeros
		146-147 Decimal part of the amount of the revenue to account passed on, if it has no content will be consigned to zeros
148-151	Numeric	ACCRUAL EXERCISE.
		Only will complete this field in the assumptions below:
		When the same recipient has been satisfied with the same amounts as (a) the amount of such perceptions, as well as the amount of the withholding tax or the revenue to be made, shall be broken down into a number of notes or records, in such a way that each of them reflects exclusively perceptions and retentions or income to account corresponding to accruals of the same exercise.
		b) When data is included in the 190 model relating to amounts reintegrated by their recipients in the exercise, as a consequence of having been unduly or excessively perceived in previous years
		In these assumptions, each reintegra will be related to the same key and, where appropriate, subkey of perception under which the undue or excessively satisfied amounts were included in the day, reflecting its amount in the field "Full perception" or in the field 'valuation', as appropriate, by completing the 'Sign of full perception' field or the 'Signup sign' field, respectively, with the letter 'N'; entering (0) in the 'Retentions practised' or 'Income on account' field and making in the 'Financial year accrual' field the year in which they were originally due Reintegrated perceptions. In addition, if the data on the reintegrated perception reflected in the model 190 were included in the "Reductions" field, in the "Applicable reductions" field, the amount of the "Reductions" shall be entered in the "Reductions" field. which corresponds to the amount effectively reintegrated
		When reintegrs have occurred from the same person or entity that correspond to perceptions originally written in several years, their amount must be broken down into several notes or records, so that each of them reflects exclusively reintegrating of perceptions corresponding to the same financial year
		c) When you are dealing with capabilities corresponding to the "D" key in which you do not (a) to have been able to provide for the sole payment, the recipient would have been entitled to unemployment benefit for a period of time which comprises more than one financial year and which, for that purpose, must be broken down into several notes or registers, the four figures for the financial year to which each of the records correspond are recorded in the 'accrual exercise' field.
		In any other case this field will be padded to zeros (0).
152	Numeric	CEUTA OR MELILLA.
		the number 1 shall be entered in the cases in which, as a result of the income obtained in Ceuta or Melilla entitled to the deduction laid down in Article 68.4 of the Tax Act, the payer would have determined the rate of retention in accordance with the provided for in the last paragraph of Articles 80.2 and 95.1 of the Tax Regulation. Otherwise, the zero (0)
	153-254		ADDITIONAL data (Only in keys A, B. 01, B. 02, C, and D)
		To complete this data, it will be attended to those that would have been communicated by the recipient to the paying entity or entity according to the provisions of Article 88 of the Tax Regulation
		When the rate of retention would have been the subject of regularisation in accordance with Article 87 of the Tax Regulation; the data which have been taken into account for the purposes of this Regulation shall be recorded. If more than one regularization has been performed in the exercise, the data for the last one shall be entered.
153-156	Numeric	NAO YEAR.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		The four digits of the recipient's birth year will be entered
157	Numeric	FAMILY SITUATION
		Only for perceptions for keys A, B. 01, B. 02, C, and D.
		will record the numeric digit indicative of the recipient's family situation, according to the following relationship:
		1. If the recipient is unmarried, widowed, divorced or legally separated with children under 18 years of age or older disabled persons subject to parental rights extended or rehabilitated, who live exclusively with him, provided that he or she has at least one child or a descendant entitled to the application of the minimum by descendants referred to in Article 58 of the Tax Act
		2. If the recipient is married and not legally separated and his/her spouse has no annual income exceeding the amount referred to in the situation 2 of those referred to in Article 81 (1) of the Tax Regulation
		3. Whether the recipient's family situation is different from the previous ones or do not wish to manifest it before the holding person or entity
158-166
					For perceptions only for keys A, B. 01, B. 02, C, and D.
		Only on the assumption that the "FAMILIAR SITUATION" of the recipient is the one with the number 2, the tax identification number of your spouse will be entered
		In any other case this field will be padded into spaces
167	Numeric	DISABILITY.
		Only for perceptions corresponding to keys A, B. 01, B. 02. C and D.
		If the recipient is a person with disabilities who has A degree of disability equal to more than 33 per 100 shall be recorded in this field, the numerical code indicative of that grade. according to the following relationship:
		0. If the recipient does not have a disability or if. With it, the degree of disability is less than 33 per 100
		1. If the recipient's disability degree is equal to or greater than 33 per 100 and less than 65 per 100.
		2. If the degree of disability of the recipient is equal to or greater than 33 per 100 and less than 65 per 100, provided that, in addition, you are in need of third-party support or reduced mobility
		3. If the recipient's disability degree is equal to or greater than 65 per 100.
168	Numeric
		Only for Perceptions corresponding to key A.
		Trying to be employed by an employed person, the numeric digit indicative of the type of contract or relationship between the recipient and the recipient will be entered the holding person or entity, according to the following relationship:
		1. General contract or relationship, which will comprise all situations not covered by the following numerical codes
		2. Contract or duration less than year, except for assumptions referred to in code 4
		3. Contract or special employment relationship of a dependent nature, with the exception of the income earned by penados in prison institutions and special employment relationships affecting the disabled, who are consider code 1
		4. Sporadic relationship of manual workers who receive their remuneration for daily peonings or daily wages, as referred to in Article 83.2 of the Tax Regulation.
		When in the same exercise you have satisfied the same perceptor amounts that correspond to different types of contract or relationship, the amount of the perceptions, as well as that of the holds or the income to account must be broken down into several notes or records, so that each of them reflects exclusively perceptions and holds or income to account for the same type of contract or relationship
		However, when a temporary contract of duration less than the year has been transformed during the year on an indefinite contract, the total amount of the perceptions satisfied, as well as that of the Withholding taxes or income on account incurred shall be reflected in a single point or record in which it shall be entered as a type of contract or code 1
169	Numeric	PROLONGATION WORK ACTIVITY.
		Only for perceptions corresponding to Key A.
		Dealing with employees for an active account (perceptions corresponding to the key "A") which are entitled in the exercise to the increase in the reduction in the performance of the work set out in Article 20.2.a) of the Tax Law for the alleged prolongation of the at work, after the age of 65 years, the number 1 shall be entered in this box. Otherwise, this box will otherwise be entered in this field will be the zero number (0)
170	Numeric	GEOGRAPHIC MOBILITY.
		Only for perceptions corresponding to key A.
		Dealing with employees on an active account (perceptions corresponding to the key "A") that are entitled to the exercise to the an increase in the reduction in income from the work provided for in Article 20.2.b) of the Tax Law for the geographical mobility assumptions provided for in that Article and Article 12.2 of the Tax Regulation, shall record in this box the number 1. Otherwise, the zero number (0)
171-183	Numeric	APPLICABLE REDUCTIONS
		Only for perceptions for keys A, B. 01, B. 02, C, and D.
		To have been included among the perceptions satisfied to the recipient in question that any of the reductions provided in the Article 18 (2) and (3) or transitional provisions 11. and 12. of the Tax Act, the amount of such reductions actually considered by the person or entity payable for the purposes of determining the the hold type.
		The amounts must be shown in EUROS.
		This field is subdivided into two:
		171-181 Whole part of the reductions amount, if it has no content will be entered into zeros.
		182-18 Decimal part of the amount of the reductions, if not has content will be consigned to zeros
184-196	Numeric	DEDUCTIBLE EXPENSES.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		The annual amount effectively considered by the person or entity payable for the purpose of determining the rate of retention, by the concepts of expenditure, shall be entered, unsigned and without a decimal point. referred to in Article 19 (2) (a), (b) and (c) of the Tax Act (social security contributions or social security contributions). mandatory general mutualities of officials, debt securities and contributions to orphans or similar entities.
						Exceptionally, this field may also have content in those perceptions corresponding to the L. 05 and L. 10 keys that, despite being exempt of the IRPF, amounts have been deducted by the aforementioned concepts that have the consideration of deductible expenses for the recipient.
		The amounts must be entered in EUROS. This field is subdivided into two:
		184-194 Integer part of the expense amount, if it has no content, will be consigned to zeros.
		195-196 Decimal part of the expense amount, if it has no content, will be consigned to zeros.
-209	Numeric	COMPENSATORY PENSIONS.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		The annual amount of the compensatory pension shall be entered, unsigned and without a decimal point, which, if applicable, the recipient would be obliged to satisfy his or her spouse by judicial decision
		In any other case this field will be padded to zeros (0).
		The amounts must be entered in EUROS. This field is subdivided into two:
		197-207 Full amount of compensation amount to the spouse, if it has no content will be entered into zeros
		208-209 Decimal part of the amount of the compensatory pension to the spouse, if it has no content will be entered into zeros
-222	Numeric	FOOD ANNUITIES
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		The annual amount of annuities for food will be entered, unsigned and without decimal point which, where appropriate, the recipient would be obliged to satisfy his/her children by judicial decision
		In any other case this field will be padded to zeros (0).
		The amounts must be entered in EUROS. This field is subdivide in two:
		210-220 Whole part of the amount of annuities for children's food, if it has no content will be consigned to zeros
		221-222 Decimal part of the amount of annuities for children, if it has no content consign to zeros
223-228	Numeric	CHILDREN AND OTHER DESCENDANTS.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		Data referred to children and other descendants of the the recipient is entitled to the application of the minimum by descendants provided for in Article 58 of the Tax Act
		This field is subdivided into four:
		223 " < 3 years. Total ": Number of descendants of the recipient who, giving the right to the minimum by descendants, are less than 3 years of age on the 31 December of the financial year to which the declaration corresponds. The adopted children and the host children shall be counted in this field as long as the adoption or the reception has taken place in the exercise to which the declaration corresponds or in the previous two years
		In any other case this field will be padded to zeros (0).
		224 " < 3 years. Per integer ": It will be indicated, if any, the number of descendants under 3 years (position 223) that have been computed by integer for the purpose of determining the type of retention
		In any other case this field will be padded to zeros (0).
		225-226 " Rest. Total Number ": Number of other descendants of the recipient who, giving the right to the application of the minimum by descendants, are not included in the field" < 3 years "
		In any other case this field will be padded to zeros (0).
		227-228 " Rest. Integer ": the number of the previous descendants (position 225-226) that have been computed by integer for the purpose of determining the type of retention shall be indicated
		In any other case this field will be padded to zeros (0).
229-240	Numeric	CHILDREN AND OTHERS DESCENDANTS WITH DISABILITIES.
		For Perceptions only corresponding to keys A, B. 01, B. 02, C, and D.
		Relative data to the descendants of the recipient who, having been included in any of the above fields (positions 223-228) for giving to the application of the minimum by descendants provided for in Article 58 of the Law of the Tax, also give right to the minimum disability of descendants referred to in Article 60.2 of the aforementioned Law, as they are persons with disability who have an accredited degree of disability equal to or greater than 33 per 100.
		This field is subdivided into six:
		229-230 " ≥ 33% and < 65%. Total number ": Number of disabled descendants whose degree of disability is equal to or greater than 33 per 100 and less than 65 per 100. In any other case this field will be filled to zeros (0)
		231-232 " ≥ 33% and < 65%. Integer ": the number of the previous descendants (positions 229-230) that have been computed by integer for the purpose of determining the type of retention shall be indicated
		In any other case this field will be padded to zeros (0).
		233-234 " Mobility Reduced. Total ": Number of disabled descendants who, having been included in the field" ≥ 33% and < 65% " above (positions 229-230) for having a degree of disability equal to or greater than 33 per 100 and less than 65 per 100, also, require third-party help or reduced mobility. In any other case this field will be padded to zeros (0)
		235-236 " Reduced Mobility. By integer ": The number of the previous descendants (positions 233-234) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field is will populate zeros (0).
		237-238 " ≥ 65%. Total number ": Number of disabled descendants whose degree of disability is equal to or greater than 65 per 100. In any other case this field will be padded to zeros (0)
		239-240 " ≥ 65%. By integer ": The number of the previous descendants (positions 237-238) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field is will populate zeros (0).
241-244	Numeric	ASCENTS.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		Data referred to the ancestors of the recipient for whom the recipient is entitled to the application of the age reduction provided for in Article 59 of the Tax Act
		This field is subdivided into four:
		241 " < 75 years. Total number ": Number of recipients ' ascendants who are less than 75 years of age on 31 December of the year to which the declaration corresponds. In any other case this field will be filled to zeros (0).
		242 " < 75 years. By integer ": The number of the previous ascents (position 241) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field shall be will populate zeros (0).
		243 " ≥ 75 years. Total number ": Total number of recipients who are 75 or more years of age on 31 December of the financial year to which the declaration corresponds. In any other case this field will be filled to zeros (0).
		244 " ≥ 75 years. By integer ": the number of the previous ascents (position 243) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field shall be will populate zeros (0).
245-250	Numeric	DISABLED ANCESTORS.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		Data relative to the perceptor's ancestors that, having been included in any of the above boxes for giving this to the application of the Minimum per ascending line provided for in Article 59 of the Tax Law, also the right to the minimum for the disability of ascending referred to in Article 60.2 of that Law, as it is persons with disabilities who are accredited with a degree of disability equal to or greater than 33 per 100.
		This field is subdivided into six:
		245 " ≥ 33% and < 65%. Total number ": Number of disabled ascents whose degree of disability is equal to or greater than 33 per 100 and less than 65 per 100. In any other case this field will be filled to zeros (0)
		246 " ≥ 33% and < 65%. By integer ": the number of the previous ascents (position 245) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field shall be will populate zeros (0).
		247 " Reduced Mobility. Total number of persons with disabilities who, having been included in the field "≥ 33% and < 65%" above (position 245) for having a disability level equal to or greater than 33 per 100 and less than 65 per 100, also credit third-party help or reduced mobility. In any other case this field will be padded to zeros (0)
		248 " Reduced Mobility. By integer ": The number of the previous ascending (position 247) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field shall be will populate zeros (0).
		249 " ≥ 65%. Total number ": Number of disabled ascents whose degree of disability is equal to or greater than 65 per 100. In any other case this field will be filled to zeros (0)
		250 " ≥ 65%. Integer ": The number of the previous ascents (position 249) that have been computed by integer for the purpose of determining the type of retention shall be indicated. In any other case this field shall be will populate zeros (0)
251-253	Numeric	COMPUTING THE FIRST 3 CHILDREN.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		Data referred to the ratio in which it was computed for the purposes of determining the rate of retention each of the first three children or descendants of the recipient, ordered from greater to lesser according to his age, of those previously included in the fields " < 3 years. Total No "(position 223) and" Rest. Total No. " (positions 225-226).
		This field is subdivided into three:
		251 "Child 1. º": It will be indicated if the first child has been computed by integer or half for the purpose of determining the hold type, according to the following values:
		1: Computed by integer
		2: Computed by half
		252 "Child 2. º": It will be indicated if the second child has been computed by integer or half for the purpose of determining the hold type, according to the following values:
		1: Computed by integer.
		2: Computed by half
		253 "Child 3. º": It will be indicated whether the third child has been computed entirely or by half for the purpose of determining the hold type, according to the following values:
		1: Computed by integer.
		2: Computed by half
		In any other case these fields are will populate zeros (0).
254	Numeric	HOUSING LOANS COMMON.
		Only for perceptions corresponding to keys A, B. 01, B. 02, C, and D.
		Depending on whether at some point in the exercise the reduction in the rate of retention provided for in the last paragraph of Article 86.1 of the Tax Regulation has been applied, communicated the recipient who is allocating quantities for the purchase or rehabilitation of his usual dwelling by The key to be entered in this field shall be the key to be entered in each case from both of the two parties, which shall be entitled to the habitual housing deduction provided for in Article 68.1 of the Tax Act and the other requirements laid down for that purpose. following:
		0: If at no point in the exercise has resulted from Reducing the retention type
		1: If at some point in the exercise the retention type reduction has resulted.
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* All amounts will be positive.

* Numeric fields that do not have content will be padded to zeros.

* Alphanumerical/alphabetic fields that do not have content will be padded to blanks.

* All right-adjusted numeric fields and zeros-filled fields on the left.

* All left-adjusted alphanumeric/alphabetic fields and white-filled blanks, in upper case, with no special characters and no accented vowels, except that the opposite is specified in the description field.

ANNEX III