2009¶

Published in the Boletín Oficial del Estado as BOE-A-2009-18567. Cadrumo’s calculations cite 2 provisions of this text; each one links below to its official wording in the BOE.

Orden EHA/3127/2009, art. 1, Modelo 190¶

In force from 2009-11-24 (published on 2009-11-23).

Official text, in extract (in Spanish)

Se aprueba el modelo 190
Retenciones e ingresos a cuenta
Resumen anual

Read Orden EHA/3127/2009, art. 1, Modelo 190 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:: orden-eha-3127-2009:art-1
Kind of instrument:: orden
BOE document:: BOE-A-2009-18567
Bundled corpus:: corpus/normatives/html/orden-eha-3127-2009.html#articulo-1
Authority:: boe
Evidence tier:: legal_authority
Review status:: operator_reviewed
Date reviewed:: 2026-05-05
Reviewed by:: operator
Cataloguer’s note:: Aprobacion del Modelo 190 como resumen anual de retenciones e ingresos a cuenta de IRPF sobre rendimientos del trabajo, actividades economicas, premios, ganancias patrimoniales e imputaciones de renta.

Orden EHA/3127/2009, art. 5¶

In force from 2010-01-01 (published on 2009-11-23).

Official text, in extract (in Spanish)

el plazo de presentación será el comprendido entre el 1 de enero y el 31 de enero

Read Orden EHA/3127/2009, art. 5 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:: orden-eha-3127-2009:art-5
Kind of instrument:: orden
BOE document:: BOE-A-2009-18567
Bundled corpus:: corpus/normatives/html/orden-eha-3127-2009-art-5.html#a5
Authority:: boe
Evidence tier:: legal_authority
Review status:: agent_reviewed
Date reviewed:: 2026-08-21
Reviewed by:: agent-review (verbatim against the bundled articulo 5 excerpt)
Cataloguer’s note:: Articulo 5 ESTABLISHES the modelo 190 plazo. It states a twenty-natural-day base rule and then, in the same article, the «No obstante» exception giving 1 to 31 January whenever the declaration is filed by print module, by soporte directamente legible por ordenador, or telematically – every form in current use. Articulo 1, previously cited by the deadline windows, approves the modelo and states no timing, so it cannot ground a deadline.