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

Declarante › Identificacion declaracion

108-120

Declaration identifying number

You enter this Text

Registry identifiers
Casilla id
decl.numero-identificativo
Semantic role
m190_numero_identificativo
Registry section
declarante.identificacion_declaracion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
121

Supplementary declaration

You enter this Text

Registry identifiers
Casilla id
decl.complementaria
Semantic role
m190_declaracion_complementaria
Registry section
declarante.identificacion_declaracion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
122

Replacement declaration

You enter this Text

Registry identifiers
Casilla id
decl.sustitutiva
Semantic role
m190_declaracion_sustitutiva
Registry section
declarante.identificacion_declaracion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
123-135

Identifying number of the previous declaration

You enter this Text

Registry identifiers
Casilla id
decl.numero-identificativo-anterior
Semantic role
m190_numero_identificativo_anterior
Registry section
declarante.identificacion_declaracion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022

Declarante › Contacto

59-67

Contact person's telephone number

You enter this Text

Registry identifiers
Casilla id
decl.persona-contacto-telefono
Semantic role
m190_persona_contacto_telefono
Registry section
declarante.contacto
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
68-107

Contact person's surnames and given name

You enter this Name

Registry identifiers
Casilla id
decl.persona-contacto-nombre
Semantic role
m190_persona_contacto_nombre
Registry section
declarante.contacto
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
176-225

Contact person's email address

You enter this Text

Registry identifiers
Casilla id
decl.correo-electronico
Semantic role
m190_correo_electronico
Registry section
declarante.contacto
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022

Declarante › Resumen

01

Total number of payments made

Filled automatically from the withholdings you recorded Whole number

  • Required
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-190-2025 boe-modelo-190-2025-form
Revisions
2025-y-siguientes 2024 2023 2022
02

Total amount of payments made

Calculated for you Amount in euros

  • Required
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-190-2025 boe-modelo-190-2025-form
Revisions
2025-y-siguientes 2024 2023 2022
03

Total amount of withholdings and advance payments

Calculated for you Amount in euros

  • Required
  • Zero or more
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-190-2025 boe-modelo-190-2025-form
Revisions
2025-y-siguientes 2024 2023 2022

Perceptor › Identificacion

18-26

Recipient's tax ID (NIF)

You enter this NIF

  • Required
Registry identifiers
Casilla id
perc.nif
Semantic role
payee_nif
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
36-75

Recipient's surnames and given name, or legal name

You enter this Name

  • Required
Registry identifiers
Casilla id
perc.nombre
Semantic role
payee_name
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
76-77

Province code

Perceptor field declared in modelo 190's type 2 record.

You enter this Province code

  • Required
Registry identifiers
Casilla id
perc.provincia
Semantic role
payee_province
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
153-156

Year of birth

Perceptor field declared in modelo 190's type 2 record.

You enter this Year

  • Required
Registry identifiers
Casilla id
perc.ano-nacimiento
Semantic role
payee_birth_year
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
157

Family situation

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.situacion-familiar
Semantic role
payee_family_situation
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
158-166

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

Registry identifiers
Casilla id
perc.nif-conyuge-titular-unidad
Semantic role
payee_spouse_or_unit_titular_nif
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
167

Disability

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.discapacidad
Semantic role
payee_disability_clave
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
169

Holder of the cohabitation unit

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.titular-unidad-convivencia
Semantic role
payee_unit_convivencia_titular_clave
Registry section
perceptor.identificacion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022

Perceptor › Percepcion

78

Income key

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.clave
Semantic role
payee_clave_percepcion
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
79-80

Income subkey

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.subclave
Semantic role
payee_subclave_percepcion
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
82-94

Gross cash income not arising from work incapacity

You enter this Amount in euros

  • Required
  • Zero or more
Registry identifiers
Casilla id
perc.percepcion-dineraria
Semantic role
percepcion_integra_dineraria
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
95-107

Withholdings applied to cash income

You enter this Amount in euros

  • Required
  • Zero or more
Registry identifiers
Casilla id
perc.retenciones-practicadas
Semantic role
retenciones_ingresos_a_cuenta
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
109-121

Valuation of in-kind income not arising from work incapacity

You enter this Amount in euros

  • Required
  • Zero or more
Registry identifiers
Casilla id
perc.percepcion-especie
Semantic role
percepcion_valoracion_especie
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
122-134

Payments on account made on in-kind income

You enter this Amount in euros

  • Required
  • Zero or more
Registry identifiers
Casilla id
perc.ingresos-a-cuenta
Semantic role
ingresos_a_cuenta_efectuados
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
135-147

Payments on account

Perceptor field declared in modelo 190's type 2 record.

You enter this Amount in euros

  • Required
  • Zero or more
Registry identifiers
Casilla id
perc.ingresos-a-cuenta-repercutidos
Semantic role
ingresos_a_cuenta_repercutidos
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
148-151

Accrual year

Perceptor field declared in modelo 190's type 2 record.

You enter this Year

Registry identifiers
Casilla id
perc.ejercicio-devengo
Semantic role
devengo_year
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
152

Ceuta or Melilla

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.ceuta-melilla
Semantic role
payee_ceuta_melilla_clave
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
168

Contract or relationship

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.contrato-relacion
Semantic role
payee_contract_relation_clave
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
170

Geographic mobility

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.movilidad-geografica
Semantic role
payee_geographic_mobility_clave
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
171-183

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
Registry identifiers
Casilla id
perc.reducciones-aplicables
Semantic role
payee_reducciones_aplicables
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
184-196

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
Registry identifiers
Casilla id
perc.gastos-deducibles
Semantic role
payee_gastos_deducibles
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
197-209

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
Registry identifiers
Casilla id
perc.pension-compensatoria
Semantic role
payee_pension_compensatoria
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
210-222

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
Registry identifiers
Casilla id
perc.anualidades-alimentos
Semantic role
payee_anualidades_alimentos
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
256-268

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
Registry identifiers
Casilla id
perc.incapacidad-dineraria-percepcion
Semantic role
payee_incapacidad_dineraria_percepcion
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
269-281

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
Registry identifiers
Casilla id
perc.incapacidad-dineraria-retenciones
Semantic role
payee_incapacidad_dineraria_retenciones
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
283-295

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
Registry identifiers
Casilla id
perc.incapacidad-especie-valoracion
Semantic role
payee_incapacidad_especie_valoracion
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
296-308

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
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-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
309-321

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
Registry identifiers
Casilla id
perc.incapacidad-especie-repercutidos
Semantic role
payee_incapacidad_especie_repercutidos
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
322

Child support supplement

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.complemento-ayuda-infancia
Semantic role
payee_complemento_ayuda_infancia
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
323-335

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
Registry identifiers
Casilla id
perc.retenciones-forales-estatal
Semantic role
payee_retenciones_forales_estatal
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023
336-348

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
Registry identifiers
Casilla id
perc.retenciones-forales-navarra
Semantic role
payee_retenciones_forales_navarra
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023
349-361

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
Registry identifiers
Casilla id
perc.retenciones-forales-araba
Semantic role
payee_retenciones_forales_araba
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023
362-374

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
Registry identifiers
Casilla id
perc.retenciones-forales-gipuzkoa
Semantic role
payee_retenciones_forales_gipuzkoa
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023
375-387

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
Registry identifiers
Casilla id
perc.retenciones-forales-bizkaia
Semantic role
payee_retenciones_forales_bizkaia
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023
388

Excess from delivery of start-up company shares

Perceptor field declared in modelo 190's type 2 record.

You enter this Text

  • Required
Registry identifiers
Casilla id
perc.excesos-acciones-emergentes
Semantic role
payee_emerging_stock_excess_clave
Registry section
perceptor.percepcion
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024
389

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

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
390

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
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
391

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
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
392

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
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
393

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
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
394

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
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

223

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
Registry identifiers
Casilla id
perc.descendientes-menores-3-total
Semantic role
payee_descendientes_menores_3_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
224

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
Registry identifiers
Casilla id
perc.descendientes-menores-3-entero
Semantic role
payee_descendientes_menores_3_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
225-226

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
Registry identifiers
Casilla id
perc.descendientes-resto-total
Semantic role
payee_descendientes_resto_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
227-228

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
Registry identifiers
Casilla id
perc.descendientes-resto-entero
Semantic role
payee_descendientes_resto_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
229-230

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
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-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
231-232

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
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-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
233-234

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
Registry identifiers
Casilla id
perc.descendientes-discapacidad-movilidad-total
Semantic role
payee_descendientes_discapacidad_movilidad_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
235-236

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
Registry identifiers
Casilla id
perc.descendientes-discapacidad-movilidad-entero
Semantic role
payee_descendientes_discapacidad_movilidad_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
237-238

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
Registry identifiers
Casilla id
perc.descendientes-discapacidad-65-total
Semantic role
payee_descendientes_discapacidad_65_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
239-240

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
Registry identifiers
Casilla id
perc.descendientes-discapacidad-65-entero
Semantic role
payee_descendientes_discapacidad_65_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
241

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
Registry identifiers
Casilla id
perc.ascendientes-menores-75-total
Semantic role
payee_ascendientes_menores_75_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
242

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
Registry identifiers
Casilla id
perc.ascendientes-menores-75-entero
Semantic role
payee_ascendientes_menores_75_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
243

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
Registry identifiers
Casilla id
perc.ascendientes-75-mas-total
Semantic role
payee_ascendientes_75_mas_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
244

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
Registry identifiers
Casilla id
perc.ascendientes-75-mas-entero
Semantic role
payee_ascendientes_75_mas_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
245

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
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-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
246

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
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-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
247

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
Registry identifiers
Casilla id
perc.ascendientes-discapacidad-movilidad-total
Semantic role
payee_ascendientes_discapacidad_movilidad_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
248

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
Registry identifiers
Casilla id
perc.ascendientes-discapacidad-movilidad-entero
Semantic role
payee_ascendientes_discapacidad_movilidad_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
249

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
Registry identifiers
Casilla id
perc.ascendientes-discapacidad-65-total
Semantic role
payee_ascendientes_discapacidad_65_total
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
250

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
Registry identifiers
Casilla id
perc.ascendientes-discapacidad-65-entero
Semantic role
payee_ascendientes_discapacidad_65_entero
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
251

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
Registry identifiers
Casilla id
perc.computo-hijo-1
Semantic role
payee_computo_hijo_1
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
252

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
Registry identifiers
Casilla id
perc.computo-hijo-2
Semantic role
payee_computo_hijo_2
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
253

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
Registry identifiers
Casilla id
perc.computo-hijo-3
Semantic role
payee_computo_hijo_3
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022
254

Notification of loans for a habitual residence

Perceptor field declared in modelo 190's type 2 record.

You enter this Whole number

  • Required
Registry identifiers
Casilla id
perc.prestamos-vivienda-clave
Semantic role
payee_prestamos_vivienda_clave
Registry section
perceptor.familia
Sources
aeat-dr-190-2024 aeat-dr-190-2025
Revisions
2025-y-siguientes 2024 2023 2022