Modelo 190: Annual summary of withholdings on employment and business income¶
Modelo 190. Informative return. Withholdings and payments on account. Employment and business income, prizes and certain capital gains and income attributions. Annual summary.
Annual information return summarising the withholdings on employment income and income from economic activities declared on Modelo 111 during the year, broken down by recipient.
- IRPF
- Filed annually
- 76 casillas in 6 sections
- 1 filled from your records
- 2 calculated
- 73 you enter
Established by
- Ley 35/2006 art. 99, art. 101
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108, art. 80, art. 86
- Ley 58/2003 art. 93
Declarante › Identificacion declaracion¶
Declaration identifying number
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.numero-identificativo- Semantic role
m190_numero_identificativo- Registry section
declarante.identificacion_declaracion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Supplementary declaration
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.complementaria- Semantic role
m190_declaracion_complementaria- Registry section
declarante.identificacion_declaracion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Replacement declaration
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.sustitutiva- Semantic role
m190_declaracion_sustitutiva- Registry section
declarante.identificacion_declaracion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Identifying number of the previous declaration
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.numero-identificativo-anterior- Semantic role
m190_numero_identificativo_anterior- Registry section
declarante.identificacion_declaracion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Declarante › Contacto¶
Contact person's telephone number
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.persona-contacto-telefono- Semantic role
m190_persona_contacto_telefono- Registry section
declarante.contacto- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Contact person's surnames and given name
You enter this Name
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.persona-contacto-nombre- Semantic role
m190_persona_contacto_nombre- Registry section
declarante.contacto- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Contact person's email address
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.correo-electronico- Semantic role
m190_correo_electronico- Registry section
declarante.contacto- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Declarante › Resumen¶
Total number of payments made
Filled automatically from the withholdings you recorded Whole number
- Required
Legal basis
- Ley 35/2006 art. 99, art. 101
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108, art. 80, art. 86
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.total-percepciones- Record-design number
136-144- Semantic role
total_percepciones_count- Binding
modelo-190-percepciones-anual- Registry section
declarante.resumen- Sources
aeat-dr-190-2025boe-modelo-190-2025-form- Revisions
2025-y-siguientes202420232022
Total amount of payments made
Calculated for you Amount in euros
- Required
Legal basis
- Ley 35/2006 art. 99, art. 101
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108, art. 80, art. 86
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.percepciones-total- Record-design number
145-160- Semantic role
total_percepciones_amount- Formula
modelo-190-percepciones-total- Registry section
declarante.resumen- Sources
aeat-dr-190-2025boe-modelo-190-2025-form- Revisions
2025-y-siguientes202420232022
Total amount of withholdings and advance payments
Calculated for you Amount in euros
- Required
- Zero or more
Legal basis
- Ley 35/2006 art. 99, art. 101
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108, art. 80, art. 86
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
decl.retenciones-total- Record-design number
161-175- Semantic role
retenciones_ingresos_a_cuenta- Formula
modelo-190-retenciones-total- Registry section
declarante.resumen- Sources
aeat-dr-190-2025boe-modelo-190-2025-form- Revisions
2025-y-siguientes202420232022
Perceptor › Identificacion¶
Recipient's tax ID (NIF)
You enter this NIF
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.nif- Semantic role
payee_nif- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
NIF of the legal representative
Perceptor field declared in modelo 190's type 2 record.
You enter this NIF
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.nif-representante-legal- Semantic role
representante_legal_nif- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Recipient's surnames and given name, or legal name
You enter this Name
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.nombre- Semantic role
payee_name- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Province code
Perceptor field declared in modelo 190's type 2 record.
You enter this Province code
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.provincia- Semantic role
payee_province- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Year of birth
Perceptor field declared in modelo 190's type 2 record.
You enter this Year
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ano-nacimiento- Semantic role
payee_birth_year- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Family situation
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.situacion-familiar- Semantic role
payee_family_situation- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
NIF of the spouse or of the holder of the cohabitation unit
Perceptor field declared in modelo 190's type 2 record.
You enter this NIF
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.nif-conyuge-titular-unidad- Semantic role
payee_spouse_or_unit_titular_nif- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Disability
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.discapacidad- Semantic role
payee_disability_clave- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Holder of the cohabitation unit
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.titular-unidad-convivencia- Semantic role
payee_unit_convivencia_titular_clave- Registry section
perceptor.identificacion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Perceptor › Percepcion¶
Income key
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.clave- Semantic role
payee_clave_percepcion- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Income subkey
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.subclave- Semantic role
payee_subclave_percepcion- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Gross cash income not arising from work incapacity
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.percepcion-dineraria- Semantic role
percepcion_integra_dineraria- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Withholdings applied to cash income
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.retenciones-practicadas- Semantic role
retenciones_ingresos_a_cuenta- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Valuation of in-kind income not arising from work incapacity
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.percepcion-especie- Semantic role
percepcion_valoracion_especie- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Payments on account made on in-kind income
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ingresos-a-cuenta- Semantic role
ingresos_a_cuenta_efectuados- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Payments on account
Perceptor field declared in modelo 190's type 2 record.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ingresos-a-cuenta-repercutidos- Semantic role
ingresos_a_cuenta_repercutidos- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Accrual year
Perceptor field declared in modelo 190's type 2 record.
You enter this Year
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ejercicio-devengo- Semantic role
devengo_year- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ceuta or Melilla
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 68.4
- Ley 58/2003 art. 93
- Real Decreto-ley 13/2025 art. 2
Registry identifiers
- Casilla id
perc.ceuta-melilla- Semantic role
payee_ceuta_melilla_clave- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Contract or relationship
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.contrato-relacion- Semantic role
payee_contract_relation_clave- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Geographic mobility
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 19
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.movilidad-geografica- Semantic role
payee_geographic_mobility_clave- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Applicable reductions
Amount declared in modelo 190's perceptor record. The design splits it into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 18, art. 32
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.reducciones-aplicables- Semantic role
payee_reducciones_aplicables- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Deductible expenses
Amount declared in modelo 190's perceptor record. The design splits it into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 19
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.gastos-deducibles- Semantic role
payee_gastos_deducibles- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Compensatory pensions
Amount declared in modelo 190's perceptor record. The design splits it into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.pension-compensatoria- Semantic role
payee_pension_compensatoria- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Maintenance annuities
Amount declared in modelo 190's perceptor record. The design splits it into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.anualidades-alimentos- Semantic role
payee_anualidades_alimentos- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Benefits arising from work incapacity. Gross cash payment
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.incapacidad-dineraria-percepcion- Semantic role
payee_incapacidad_dineraria_percepcion- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Benefits arising from work incapacity. Withholdings applied to the cash benefit
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.incapacidad-dineraria-retenciones- Semantic role
payee_incapacidad_dineraria_retenciones- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Benefits arising from work incapacity. Valuation of the benefit in kind
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.incapacidad-especie-valoracion- Semantic role
payee_incapacidad_especie_valoracion- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Benefits arising from work incapacity. Payments on account made for benefits in kind
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.incapacidad-especie-ingresos-a-cuenta- Semantic role
payee_incapacidad_especie_ingresos_a_cuenta- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Benefits arising from work incapacity. Payments on account passed on for benefits in kind
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.incapacidad-especie-repercutidos- Semantic role
payee_incapacidad_especie_repercutidos- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Child support supplement
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.complemento-ayuda-infancia- Semantic role
payee_complemento_ayuda_infancia- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
WITHHOLDINGS AND PAYMENTS ON ACCOUNT PAID TO THE STATE, TO THE FORAL COUNCILS OF THE BASQUE COUNTRY AND TO THE CHARTERED COMMUNITY OF NAVARRE
Box 323-335 of modelo 190, tax year 2025.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.retenciones-forales-estatal- Semantic role
payee_retenciones_forales_estatal- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes20242023
Withholdings and payments on account paid in. Chartered Community of Navarre
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.retenciones-forales-navarra- Semantic role
payee_retenciones_forales_navarra- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes20242023
Withholdings and payments on account paid in. Provincial Council of Araba/Álava
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.retenciones-forales-araba- Semantic role
payee_retenciones_forales_araba- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes20242023
Withholdings and payments on account paid in. Provincial Council of Gipuzkoa
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.retenciones-forales-gipuzkoa- Semantic role
payee_retenciones_forales_gipuzkoa- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes20242023
Withholdings and payments on account paid in. Provincial Council of Bizkaia
Perceptor field declared on modelo 190. The design splits amounts into an integer and a decimal part.
You enter this Amount in euros
- Required
- Zero or more
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.retenciones-forales-bizkaia- Semantic role
payee_retenciones_forales_bizkaia- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes20242023
Excess from delivery of start-up company shares
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 42.3.f
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.excesos-acciones-emergentes- Semantic role
payee_emerging_stock_excess_clave- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes2024
Employment income from managing funds linked to entrepreneurship, innovation and economic activity development
Perceptor field declared in modelo 190's type 2 record.
You enter this Text
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.rendimientos-fondos-emprendimiento- Semantic role
payee_startup_fund_rendimientos_clave- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2025- Revisions
2025-y-siguientes
Benefit type under code B.01. 01. Retirement
Flag 1 or 0 according to whether this B.01 benefit type was paid during the year.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 17
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.prestacion-jubilacion- Semantic role
payee_prestacion_jubilacion- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2025- Revisions
2025-y-siguientes
Benefit type under code B.01. 02. Widowhood
Flag 1 or 0 according to whether this B.01 benefit type was paid during the year.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 17
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.prestacion-viudedad- Semantic role
payee_prestacion_viudedad- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2025- Revisions
2025-y-siguientes
Benefit type under code B.01. 03. Total or partial permanent incapacity
Flag 1 or 0 according to whether this B.01 benefit type was paid during the year.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 17
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.prestacion-incapacidad- Semantic role
payee_prestacion_incapacidad- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2025- Revisions
2025-y-siguientes
Benefit type under code B.01. 04. Non-contributory invalidity or retirement pensions
Flag 1 or 0 according to whether this B.01 benefit type was paid during the year.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 17
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.prestacion-no-contributiva- Semantic role
payee_prestacion_no_contributiva- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2025- Revisions
2025-y-siguientes
Benefit type under code B.01. 05. Other benefits under art. 17.2.a).1 of Law 35/2006
Flag 1 or 0 according to whether this B.01 benefit type was paid during the year.
You enter this Text
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 17
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.prestacion-resto- Semantic role
payee_prestacion_resto- Registry section
perceptor.percepcion- Sources
aeat-dr-190-2025- Revisions
2025-y-siguientes
Perceptor › Familia¶
Children and other descendants. Under 3 years old. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-menores-3-total- Semantic role
payee_descendientes_menores_3_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants. Under 3 years old. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-menores-3-entero- Semantic role
payee_descendientes_menores_3_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants. Remainder. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-resto-total- Semantic role
payee_descendientes_resto_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants. Remainder. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-resto-entero- Semantic role
payee_descendientes_resto_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants with a disability. Disability ≥ 33% and < 65%. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-discapacidad-33-65-total- Semantic role
payee_descendientes_discapacidad_33_65_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants with a disability. Disability ≥ 33% and < 65%. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-discapacidad-33-65-entero- Semantic role
payee_descendientes_discapacidad_33_65_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants with a disability. Reduced mobility. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-discapacidad-movilidad-total- Semantic role
payee_descendientes_discapacidad_movilidad_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants with a disability. Reduced mobility. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-discapacidad-movilidad-entero- Semantic role
payee_descendientes_discapacidad_movilidad_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants with a disability. Disability ≥ 65%. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-discapacidad-65-total- Semantic role
payee_descendientes_discapacidad_65_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Children and other descendants with a disability. Disability ≥ 65%. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.descendientes-discapacidad-65-entero- Semantic role
payee_descendientes_discapacidad_65_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants. Under 75 years old. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 59
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-menores-75-total- Semantic role
payee_ascendientes_menores_75_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants. Under 75 years old. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 59
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-menores-75-entero- Semantic role
payee_ascendientes_menores_75_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants. Aged 75 or over. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 59
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-75-mas-total- Semantic role
payee_ascendientes_75_mas_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants. Aged 75 or over. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 59
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-75-mas-entero- Semantic role
payee_ascendientes_75_mas_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants with a disability. Disability ≥ 33% and < 65%. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-discapacidad-33-65-total- Semantic role
payee_ascendientes_discapacidad_33_65_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants with a disability. Disability ≥ 33% and < 65%. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-discapacidad-33-65-entero- Semantic role
payee_ascendientes_discapacidad_33_65_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants with a disability. Reduced mobility. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-discapacidad-movilidad-total- Semantic role
payee_ascendientes_discapacidad_movilidad_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants with a disability. Reduced mobility. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-discapacidad-movilidad-entero- Semantic role
payee_ascendientes_discapacidad_movilidad_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants with a disability. Disability ≥ 65%. Total number
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-discapacidad-65-total- Semantic role
payee_ascendientes_discapacidad_65_total- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Ascendants with a disability. Disability ≥ 65%. Counted in full
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 60
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.ascendientes-discapacidad-65-entero- Semantic role
payee_ascendientes_discapacidad_65_entero- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Count of the first 3 children. 1st child
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.computo-hijo-1- Semantic role
payee_computo_hijo_1- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Count of the first 3 children. 2nd child
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.computo-hijo-2- Semantic role
payee_computo_hijo_2- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Count of the first 3 children. 3rd child
Perceptor field declared on modelo 190, for the descendant or ascendant minimum.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108
- Ley 35/2006 art. 99, art. 58
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.computo-hijo-3- Semantic role
payee_computo_hijo_3- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022
Notification of loans for a habitual residence
Perceptor field declared in modelo 190's type 2 record.
You enter this Whole number
- Required
Legal basis
- Orden EHA/3127/2009 Modelo 190
- Orden HAC/1431/2025 Modelo 190
- Real Decreto 439/2007 art. 108, art. 86
- Ley 35/2006 art. 99
- Ley 58/2003 art. 93
Registry identifiers
- Casilla id
perc.prestamos-vivienda-clave- Semantic role
payee_prestamos_vivienda_clave- Registry section
perceptor.familia- Sources
aeat-dr-190-2024aeat-dr-190-2025- Revisions
2025-y-siguientes202420232022