Modelo 190 summarises, it does not add another amount
Modelo 190 is the annual summary of the withholdings you took: payroll and professional invoices. It is not an amount added on top of the modelo 111 payments already made.
The year of the 111 filings
Each quarter, if you withhold, you report those withholdings on modelo 111. Modelo 190 gathers the year. It should agree with those quarters. It is not a second payment of the same amount. If you took no withholdings, this summary does not appear from nowhere.
- 111: each quarter, if you withhold.
- 190: annual summary of those withholdings.
- It is not a tax added on top of the 111 filings.
The certificate the app downloads is a guide
Factura Fácil can download an orientative certificate of those withholdings, to review with the person you withheld from or with your gestoría. Downloading it does not file modelo 190. You or your gestoría submit the summary on the Tax Agency site.
Common questions
Is modelo 190 paid as well as the 111 filings?
No. It summarises the year’s withholdings. It is not a new amount on top of the modelo 111 filings already made.
Does downloading the certificate file modelo 190?
No. The app’s certificate is a guide. Downloading it does not file the summary. Submission is on the Tax Agency site.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.