Modelo 190: annual IRPF summary in 30 seconds.
The annual summary of the four (or twelve) Modelo 111 filings you made during the year. Cofactu aggregates it and sends it to the AEAT via TGVI Online v2.8 — the AEAT's proprietary protocol that almost no one integrates.
Via TGVI Online v2.8 (informational) · Confirmation CSV stored in the audit log
Frequency
Annual
January 1 to 31 of the following year
AEAT method
TGVI Online v2.8
Direct encrypted submission to the AEAT web service. No file download or manual upload.
Time with Cofactu
≈ 30 seconds
vs. 5-10 min downloading and uploading manually to the AEAT portal.
Who has to file Modelo 190?
- Companies and self-employed who filed Modelo 111 during the year (at least one quarter with withholdings)
- Anyone who withheld tax from employees (key A) or professionals (key G) during the fiscal year
- Anyone who paid prizes, dividends, or other income subject to withholding
- Single annual deadline: January 1 to 31 of the year following the fiscal year
The main boxes of Modelo 190
Cofactu fills them in automatically from your invoices, expenses, payroll, or rental income. It shows them in an editable preview before filing — you never submit without reviewing.
| Box | Name | What it covers |
|---|---|---|
| Key A | Employment income | Breakdown per recipient (employee): tax ID, name, gross amount, withholding applied, subkeys (01 employment, 02 pension, etc.). Cofactu covers subkey 01. |
| Key A subkey 01 | Employees under a standard employment relationship | Majority coverage of the Payroll module: employees with standard IRPF withholding. This is the most common case. |
| Key G | Professional activities | Breakdown per professional with withholding (15% / 7%): tax ID, name, amount, withholding. Not yet covered in the 190 (it is in the quarterly 111). |
| Totals summary | Sum of withholdings for the fiscal year | Reconciliation of the annual total against the sum of the four quarterly Modelo 111 filings. Cofactu verifies it before sending — if it doesn't match, it warns you. |
What Cofactu covers today for this model
Covered
- Key A subkey 01 (employment income, standard employment relationship)
- Automatic reconciliation with the year's four Modelo 111 filings
- Tax ID and identification data validation before sending
- Direct filing via TGVI Online v2.8 (not a downloadable file)
- Official AEAT CSV saved in the audit trail with SHA-256 hash
Not yet covered
- Other keys of the 190: B/C/D/E/F/G/H/I/J/K/L (coming soon, based on demand)
- Subkeys of key A other than 01 (pensions, benefits, etc.)
We expand coverage sprint by sprint. If a specific case is blocking you, write to us at hola@cofactu.com.
Common errors when filing this model
Cofactu validates these cases before submission and explains them with human-readable feedback before generating the file. If AEAT rejects it, we tell you exactly which box to check.
- 1xxx — Expired certificate or no AEAT permissions to file the 190 via TGVI
- 4001 — Invalid recipient tax ID or not found in the registry
- 4002 — Reconciliation error: the sum of recipient records doesn't match the total declared in the quarterly 111 filings
- 5xxx — Incorrect TGVI Online v2.8 format (positional fields misaligned)
- Recipient identification data — missing name, surname, or address for an employee in the registry
If you file Modelo 190, you probably also file
Models that typically go together for tax purposes — Cofactu aggregates the data between them automatically.
Modelo 111
IRPF withholdings (quarterly)
See guide
Modelo 347
Transactions with third parties
See guide
Modelo 115
Rental withholdings
See guide
See the full summary of the 7 AEAT models Cofactu covers.
Frequently asked questions
Does Cofactu file it directly, or only download the file?
What happens if the AEAT rejects my 190?
Do I need a digital certificate?
What is TGVI Online v2.8 and why does it matter?
Does it cover all keys of the 190?
How does it reconcile with the quarterly 111 filings?
What if I switched software partway through the year?
File your Modelo 190 from Cofactu
The Free plan includes full VeriFactu invoicing. To file with AEAT from the app you need the Pro plan or higher. No lock-in.