The model 190 for the Internal Revenue Service is generated with the help of the program ‘Employment Tax (IRPF) Reports for the Internal Revenue Service', RPC190E0. This program constitutes a tool of great flexibility for the production of all the employment tax (IRPF) reports, especially the annual statement of employment tax (IRPF) deductions and payments, model 190, and the certificate of employment tax (IRPF) payments and deductions for the employees. Likewise, it can be used to produce the statements of employment tax (IRPF) payments and deductions, models 110 and 111. .

The tax return models for the Internal Revenue Service are generated from

The periodicity with which these models 110 and 111 are delivered and the model type depend on the company turnover of the previous fiscal year:

Quarterly or half-yearly periodicity

Monthly periodicity. Large companies. Withholding agents, whose turnover exceeded one thousand million pesetas during the previous fiscal year.

This program looks at the different regional models that exist.

You can generate any model of tax return in whatever format you want, independently of the format proposed by the corporate person or the tax modifier of the file ‘Selection of results’ of the selection screen. To do this you select the format you want for each model in the corresponding file.

Depending on the report you want to generate, you will obtain access to the program via the payroll menu for Spain, under

Subsequent activities ® Annual ® Evaluation ® Taxes ® Annual Statement of Employment Tax (IRPF) payments and deductions (model 190),or Certificate of Employment Tax (IRPF) Payments and Deductions., or under

Subsequent activities ® Other periods ® Evaluation ® Taxes ® Statement of Employment Tax (IRPF) payments and deductions. (models 110, 111).

You introduce in this file the data relative to the generation of those models. In the field ‘Periods to consider’ you set the model to be generated (110 or 111) through the periods that are specified. The list will be filled with the data of the selected periods. See the help F1 of each field to obtain more information.

In this file the generation of the data file is activated and the type of file to be created is selected, or the printing on paper of model 190 is activated.

Apart from other data, this file should include the type of return wanted, marking the corresponding fields.

Here you make the necessary entries to obtain the deduction certificate for the employees

This file presents two fields of general utility:

• „Checks’

In this field you can indicate that the system makes one or several checks among the candidates stored in technical wage types and the amounts obtained through payroll result analysis (without including the infotype ‘Additional Income’ (0090) or external suppliers) according to the settings in table T5EI5 for the different payment keys:

01 = Total of technical items = total of keys

02 = /155 Monetary payments for key L

02 = /152 Monetary payments for key B

• Current results:

This tool will allow you to considerably accelerate the execution of the program, given that the data file is constructed taking as an observation period the current year and the current results from the point of view of the last payroll period calculated for the employees. You will find detailed information in the help F1 of this field.

If you press the TemSe button in screen presented as a result of the program run, a second screen appears with pushbuttons for records of type 0, type 1 and type 2.

If you activate the pushbutton corresponding to record 0, the system displays nothing, since it does not support the presentation on a collective medium and therefore no record of this type is created.

The record types 1 and 2 can be seen completely by pressing the button that carries their name

The possible outputs are:

Annual statement

Models 110 and 111:

Deduction certificate

Data file using the administration of temporary sequential files (TemSe) through the program for display and download of TemSe files.