The Spanish Tax Agency has published Order HAC/1431/2025. This rule changes each tax model we use daily. Specifically, the government wants more precise data for the Income Tax campaign. Therefore, you must know the updates for each model before the year ends.
When do these changes apply?
These regulations took effect on December 13, 2025. They apply to the 2025 tax year filings wich we willsubmit in the coming weeks. Consequently, we advise you to check your accounting software now to avoid errors.
Updates to Model 190 (Income TAx Withholdings)
Model 190 summarizes withholdings from payroll and invoices. Currently, the Tax Agency requires much more detailed information than before.
- Breakdown of social benefits
In the past, many payments used a single code. However, this confused the system. From now on, the Tax Agency requires new sub-codes. We must separate payments from Social Security, mutual funds, or pension plans. This precision helps taxpayers apply their tax benefits correctly.
- Prizes and withholdings
Furthermore, there are changes when declaring prizes from games or contests. New sections have been created to separate prizes with withholdings from exempt ones. This allows the Administration to verify data much faster.
- Incentives for Startups
The Startup Law created tax benefits for employees. Now, model 190 includes a specific field for this income. Thanks to this update, the Tax Agency will know which salaries are taxed at only 50%.
Changes to Model 347 (Thrid-Party Operations)
The model for operations exceeding 3.005,06€ is also update. Although it is a technical change, it is very important for compliance.
- Control of public subsidies
Pay attention if your company receives public aid. You must now include the “BDNS call number“. This code identifies the aid in the National Subsidy Database. With this data, the Tax Agency will know exact conditions of the aid you received.
Technical improvements to Model 270
Finally, the lottery tax model 270 has been updated. The authorities changed the names of some provinces in the shipping codes. It is mandatory to use the new names so the system accepts your tax return.
Guarantee a risk-free tax closing
The Tax Agency is improving how it cross-checks data. Therefore, an error in these models can lead to audits and penalties.
Do not leave your peace of mind to chance. We are experts in national and international taxation. Our team ensures your 2025 year-end closing complies with all new legal requirements.
Contact us today. We will review your situation and adapt your reporting systems to avoid year-end risks.
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