Who files this?
Those who filed Modelo 111 during the year. It is the annual summary of all IRPF withholdings and payments on account applied to third parties.
What does it declare?
Annual summary of withholdings on employment income, professional fees and other income filed quarterly in Modelo 111. Identifies each recipient with their NIF.
When is it due?
From 1 to 31 January of the year following the tax year.
In Autónomo Simple
The app does not manage Modelo 190 directly. If you file 111 quarterly, remember you also need to file 190 in January on the AEAT website.