Modelo 193: Annual summary of withholdings on income from movable capital

Modelo 193. Informative return. Withholdings and payments on account on certain income from movable capital and certain income. Annual summary.

Annual information return summarising the withholdings on income from movable capital declared on Modelo 123 during the year, broken down by recipient.

• Cross tax
• Filed annually
• 53 casillas in 3 sections
• 2 filled from your records
• 2 calculated
• 49 you enter

Established by

• Ley 35/2006 art. 25, art. 99, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Declarante › Resumen

59-67

TELEPHONE

Box 59-67 of modelo 193, tax year 2025.

You enter this Text

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.persona-contacto-telefono

Semantic role

declarante_contacto_telefono

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

68-107

SURNAMES AND FIRST NAME

Box 68-107 of modelo 193, tax year 2025.

You enter this Name

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.persona-contacto-nombre

Semantic role

declarante_contacto_nombre

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

108-120

IDENTIFYING NUMBER OF THE RETURN

Box 108-120 of modelo 193, tax year 2025.

You enter this Text

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.num-identificativo

Semantic role

declaracion_numero_identificativo

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

121

SUPPLEMENTARY OR REPLACEMENT RETURN

Box 121 of modelo 193, tax year 2025.

You enter this Text

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.complementaria

Semantic role

declaracion_complementaria

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

122

RECEIPT TYPE

Box 122 of modelo 193, tax year 2025.

You enter this Text

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.sustitutiva

Semantic role

declaracion_sustitutiva

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

123-135

IDENTIFYING NUMBER OF THE PREVIOUS RETURN

Box 123-135 of modelo 193, tax year 2025.

You enter this Text

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.num-identificativo-anterior

Semantic role

declaracion_anterior_numero

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

136-144

TOTAL NUMBER OF RECIPIENTS

Box 136-144 of modelo 193, tax year 2025.

Filled automatically from the retenciones you recorded Whole number

• Required

Legal basis

• Ley 35/2006 art. 25, art. 99, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.total-perceptores

Semantic role

total_perceptores_count

Binding

modelo-193-123-perceptores-anual

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

145-159

Base for withholdings and payments on account

Total declared in modelo 193's declarant record. The design splits it into an integer and a decimal part.

Calculated for you Amount in euros

• Required
• Zero or more

Legal basis

• Ley 35/2006 art. 25, art. 99, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.base-total

Semantic role

base_retenciones_ingresos_a_cuenta

Formula

modelo-193-base-total

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

160-174

Withholdings and payments on account

Total declared in modelo 193's declarant record. The design splits it into an integer and a decimal part.

Calculated for you Amount in euros

• Required
• Zero or more

Legal basis

• Ley 35/2006 art. 25, art. 99, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.retenciones-total

Semantic role

retenciones_ingresos_a_cuenta

Formula

modelo-193-retenciones-total

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

175-189

WITHHOLDINGS AND PAYMENTS ON ACCOUNT PAID IN

Box 175-189 of modelo 193, tax year 2025.

Filled automatically from the withholdings you recorded Amount in euros

• Required
• Zero or more
• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.retenciones-ingresadas

Semantic role

retenciones_ingresadas_total

Binding

modelo-193-retenciones-ingresadas

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

220-234

Deductible expenses (art. 26.1.a Law 35/2006)

Total declared in modelo 193's declarant record. The design splits it into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.gastos-total

Semantic role

gastos_total_declarante

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

235

NATURE OF THE DECLARANT

Box 235 of modelo 193, tax year 2025.

You enter this Text

• Segmento declarante

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

decl.naturaleza-declarante

Semantic role

declarante_naturaleza

Registry section

declarante.resumen

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

Gastos › Contribuyente

18-26

NIF OF THE TAXPAYER

Box 18-26 of modelo 193, tax year 2025.

You enter this NIF

• Required
• Segmento gastos

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

gasto.nif

Semantic role

gasto_contributor_nif

Registry section

gastos.contribuyente

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

27-35

NIF OF THE LEGAL REPRESENTATIVE

Box 27-35 of modelo 193, tax year 2025.

You enter this NIF

• Required
• Segmento gastos

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

gasto.nif-representante

Semantic role

representante_legal_nif

Registry section

gastos.contribuyente

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

36-75

SURNAMES AND FIRST NAME OF THE TAXPAYER OR DENOMINATION

Box 36-75 of modelo 193, tax year 2025.

You enter this Name

• Required
• Segmento gastos

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

gasto.nombre

Semantic role

gasto_contributor_nombre

Registry section

gastos.contribuyente

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

195-207

Amount of expenses

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento gastos

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

gasto.importe

Semantic role

gasto_importe_anual

Registry section

gastos.contribuyente

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

Perceptor › Percepcion

18-26

NIF OF THE RECIPIENT

Box 18-26 of modelo 193, tax year 2025.

You enter this NIF

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.nif

Semantic role

payee_nif

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

27-35

NIF OF THE LEGAL REPRESENTATIVE

Box 27-35 of modelo 193, tax year 2025.

You enter this NIF

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.nif-representante

Semantic role

representante_legal_nif

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

36-75

SURNAMES AND FIRST NAME, COMPANY NAME OR DENOMINATION OF THE RECIPIENT

Box 36-75 of modelo 193, tax year 2025.

You enter this Name

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.nombre

Semantic role

payee_name

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

76

INTERMEDIARY RECIPIENT

Box 76 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.mediador

Semantic role

payee_mediador_flag

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

77-78

PROVINCE CODE

Box 77-78 of modelo 193, tax year 2025.

You enter this Province code

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.provincia

Semantic role

payee_province

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

79

CODE KEY

Box 79 of modelo 193, tax year 2025.

You enter this Whole number

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.clave-codigo

Semantic role

payee_clave_codigo

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

80-91

ISSUER CODE

Box 80-91 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.codigo-emisor

Semantic role

payee_codigo_emisor

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

92

RECEIPT CODE

Box 92 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.clave

Semantic role

payee_clave_percepcion

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

93-94

NATURE

Box 93-94 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.naturaleza

Semantic role

payee_naturaleza_percepcion

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

95

PAYMENT

Box 95 of modelo 193, tax year 2025.

You enter this Whole number

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.pago

Semantic role

payee_pago

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

96

CODE TYPE

Box 96 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.tipo-codigo

Semantic role

payee_tipo_codigo

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

97-116

SECURITIES ACCOUNT CODE / LOAN TRANSACTION NUMBER

Box 97-116 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.codigo-cuenta

Semantic role

payee_codigo_cuenta

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

117

OUTSTANDING

Box 117 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.pendiente

Semantic role

payee_pendiente_flag

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

118-121

ACCRUAL YEAR

Box 118-121 of modelo 193, tax year 2025.

You enter this Year

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.ejercicio-devengo

Semantic role

devengo_year

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

122

RECEIPT TYPE

Box 122 of modelo 193, tax year 2025.

You enter this Whole number

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.tipo-percepcion

Semantic role

payee_tipo_percepcion

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

123-135

IDENTIFYING NUMBER OF THE PREVIOUS RETURN

Box 123-135 of modelo 193, tax year 2025.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.percepciones

Semantic role

payee_percepciones_193

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

139-151

Amount of reductions

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.reducciones

Semantic role

payee_reducciones_193

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

152-164

Base for withholdings and payments on account

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.base

Semantic role

payee_base_retenciones_193

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

165-168

Withholding %

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Percentage

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.porcentaje

Semantic role

payee_porcentaje_retencion

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

169-181

Withholdings and payments on account

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.retenciones

Semantic role

payee_retenciones_193

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

182-192

PENALTIES

Box 182-192 of modelo 193, tax year 2025.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.penalizaciones

Semantic role

payee_penalizaciones

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

193-204

ISIN CODE

Box 193-204 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.isin

Semantic role

payee_isin

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes

208

NATURE OF THE DECLARANT

Box 208 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.naturaleza-declarante

Semantic role

payee_naturaleza_declarante

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

209-216

LOAN START DATE

Box 209-216 of modelo 193, tax year 2025.

You enter this Date

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.fecha-inicio-prestamo

Semantic role

payee_fecha_inicio_prestamo

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

217-224

LOAN MATURITY DATE

Box 217-224 of modelo 193, tax year 2025.

You enter this Date

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.fecha-vencimiento-prestamo

Semantic role

payee_fecha_vencimiento_prestamo

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

225-236

Compensations

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.compensaciones

Semantic role

payee_compensaciones

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

237-248

Guarantees

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.garantias

Semantic role

payee_garantias

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023 2022

249-261

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 249-261 of modelo 193, tax year 2025.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• 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-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023

262-274

Withholdings and payments on account paid in. Chartered Community of Navarre

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• 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-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023

275-287

Withholdings and payments on account paid in. Provincial Council of Araba/Álava

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• 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-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023

288-300

Withholdings and payments on account paid in. Provincial Council of Gipuzkoa

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• 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-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023

301-313

Withholdings and payments on account paid in. Provincial Council of Bizkaia

Perceptor field declared on modelo 193. The design splits amounts into an integer and a decimal part.

You enter this Amount in euros

• Required
• Zero or more
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• 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-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023

314

CEUTA OR MELILLA / ISLA DE LA PALMA

Box 314 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.ceuta-melilla

Semantic role

payee_ceuta_melilla_clave

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024 2023

315-321

SEQUENCE NUMBER

Box 315-321 of modelo 193, tax year 2025.

You enter this Whole number

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.numero-orden

Semantic role

payee_numero_orden_193

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024

322-330

NIF OF THE PREVIOUS PAYER

Box 322-330 of modelo 193, tax year 2025.

You enter this NIF

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.nif-pagador-anterior

Semantic role

payee_nif_pagador_anterior

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024

331-338

ACCRUAL DATE

Box 331-338 of modelo 193, tax year 2025.

You enter this Date

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.fecha-devengo

Semantic role

payee_fecha_devengo

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024

339

MARKET CODE

Box 339 of modelo 193, tax year 2025.

You enter this Text

• Required
• Segmento perceptor

Legal basis

• Ley 35/2006 art. 25, art. 101
• Orden EHA/3377/2011 Anexos I y II
• Real Decreto 439/2007 art. 108, art. 90
• Ley 58/2003 art. 93

Registry identifiers

Casilla id

perc.clave-mercado

Semantic role

payee_clave_mercado

Registry section

perceptor.percepcion

Sources

aeat-dr-193-2025 boe-modelo-193-2011-form

Revisions

2025-y-siguientes 2024