Modelo 190: the annual withholding summary
Modelo 111 is the form for each period. Modelo 190 gathers the year. The certificate you can download in Factura Fácil is a guide. It does not replace modelo 190 on the Tax Agency site.
What modelo 190 closes
Modelo 190 is the annual summary of withholdings. It should read together with the year’s modelo 111 filings. Factura Fácil calculates it when employee and professional withholdings fit your profile. The official submission is on the Tax Agency site. The app does not file it.
The certificate is not the form
The file you download is orientative and does not file modelo 190. How to read it is in the withholding certificate.
- The app’s certificate is a guide.
- Modelo 190 is filed at the Tax Agency.
- Factura Fácil does not submit modelo 190.
Common questions
Is the app’s PDF modelo 190?
No. It is an orientative certificate. Modelo 190 is filed on the Tax Agency site.
Who submits modelo 190?
You or your gestoría, on the Tax Agency site. Factura Fácil calculates the summary and does not file the return.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.