Campaign news by model

We detail the models that have undergone modifications for this campaign.

Form 190. Informative Tax Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.

The following modifications are made to model 190:

An additional breakdown of the subkeys of the key "C. is performed. Work performance: Unemployment benefits or subsidies» , paid by the State Public Employment Service, in order to identify and distinguish more clearly between contributory and non-contributory benefits. This modification will be applicable for the first time for the submission of form 190 corresponding to the 2025 fiscal year, the submission period for which begins on January 1, 2026.
The name of the group of fields « Additional Data » is modified, additionally including keys and subkeys E, F –subkeys 01 to 06–, G –subkeys 01 to 06 and 08–, H, I and L –subkeys 05, 10, 27 and 29–.
The "Applicable Reductions" field is enabled in the recipient records regardless of the type of income, even if they do not influence the calculation of the withholding rate and are considered irregular income, in order to facilitate prior knowledge by the Administration of the irregular nature of the income or its generation period of more than 2 years.
A new field “ Excess delivery of shares in emerging companies ” is created to identify the non-exempt excess of remuneration in kind derived from the delivery of shares or participations granted to the workers of an emerging company referred to in Law 28/2022, of December 21, which may be subject to deferral.