The number of recipients decides the penalty, not the number of records
Do you have to file it?
Yes
Annex II code
A
Sub-code required?
No
Whether form 190 is due and which income code applies
The right formForm 190
Income codeA
Sub-code compulsory?No
Split between the State, Navarre and the Basque provinces?No
Was there withholding to carry to a 111?Yes
Required to file form 190?Yes
  • Code A carries no sub-code. Annex II requires one in nine of the twelve codes and this is not one of them.

Indicative calculation: this does not constitute financial advice. The annual summary is filed from a whole year of payroll and invoice data, and your accountant or payroll software is who holds it.

This does not compute the sub-codes one by one, the euro split of code E between the tax administrations, or forms 345 and 346, to which annex II itself sends in-kind pay with no payment on account and farming subsidies. Basque and Navarrese territory is out of scope.

Spanish form 190 calculator by Calculadora Capital