Form 190: your yearly withholdings

Form 190: the yearly summary of the tax you withhold. We explain what it is, who files it and when.

Every quarter, with form 111, you pay in the tax you withhold when you pay others. In January, with form 190, you sum up the year, person by person. And you pay nothing: it's an informative return.

Form 190 has one line per person: the type of payment, the amount and what you withheld, and the total must match your 111s. People with nothing withheld go in too. If they don't match, one of them is wrong.

An example. Jorge is an electrician and filed a form 111 every quarter. His form 190 lists his assistant, with 720 euros withheld, a designer, with 600, and his lawyer, with 60. In total, 1,380 euros: what he paid in with his 111s.

Who files it? Anyone who pays salaries or invoices with withholding. If you filed any form 111 in the year, you file form 190. You don't file it if you paid no salaries or invoices of this kind. And rent on your premises goes in form 180.

When? From the 1st to the 31st of January, with the previous year's figures. And before the tax return period, you hand out withholding certificates.

With Abaq, you upload your invoices and payslips, we prepare your 190, you review it in the app, and we file it with your approval. Abaq, your PRO digital accountant.