Jan 5, 2026 1 min read

Spain: Modelo 190 Annual Withholding Summary Filing Window Ends 2 Feb 2026

AEAT confirms Modelo 190 (annual summary of IRPF withholdings on employment and certain other income) filing window runs from 1 Jan to 2 Feb 2026.

Effective Date

Published

Impact

  • Compliance deadline for annual payroll withholding reporting.

Payroll action

Agencia Tributaria

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