diff --git a/l10n_es_aeat_mod190/data/aeat_export_mod190_partner_data.xml b/l10n_es_aeat_mod190/data/aeat_export_mod190_partner_data.xml
index 2e1d8ccc808..810e337b880 100644
--- a/l10n_es_aeat_mod190/data/aeat_export_mod190_partner_data.xml
+++ b/l10n_es_aeat_mod190/data/aeat_export_mod190_partner_data.xml
@@ -903,27 +903,45 @@
         <field name="size">66</field>
         <field name="alignment">left</field>
     </record>
-    <!-- (388-500) BLANCOS (178) -->
+
     <record
         id="aeat_mod190_partner_export_line_63"
         model="aeat.model.export.config.line"
     >
         <field name="sequence">63</field>
         <field name="export_config_id" ref="aeat_mod190_partner_export_config" />
+        <field
+            name="name"
+        >excesos entrega acciones empresas emergentes (forzado a 0s si es después de 2024)</field>
+        <field name="fixed_value" />
+        <field
+            name="expression"
+        >${'0' if object.report_id.year &gt; 2023 else ''}</field>
+        <field name="export_type">string</field>
+        <field name="size">1</field>
+        <field name="alignment">left</field>
+    </record>
+    <!-- (389-500) BLANCOS (112) -->
+    <record
+        id="aeat_mod190_partner_export_line_64"
+        model="aeat.model.export.config.line"
+    >
+        <field name="sequence">64</field>
+        <field name="export_config_id" ref="aeat_mod190_partner_export_config" />
         <field name="name">Espacios en blanco</field>
         <field name="fixed_value" />
         <field name="expression" />
         <field name="export_type">string</field>
-        <field name="size">113</field>
+        <field name="size">112</field>
         <field name="alignment">left</field>
     </record>
     <!-- FIN DE REGISTRO -->
     <!-- (0) NUEVA LINEA -->
     <record
-        id="aeat_mod190_partner_export_line_64"
+        id="aeat_mod190_partner_export_line_65"
         model="aeat.model.export.config.line"
     >
-        <field name="sequence">64</field>
+        <field name="sequence">65</field>
         <field name="export_config_id" ref="aeat_mod190_partner_export_config" />
         <field name="name">Constante CRLF (Hexadecimal 0D0A, Decimal 1310)</field>
         <field name="expression">${"\r\n".encode("ascii")}</field>
diff --git a/l10n_es_aeat_mod190/docs/DR190_2024.pdf b/l10n_es_aeat_mod190/docs/DR190_2024.pdf
new file mode 100644
index 00000000000..975cf270d70
Binary files /dev/null and b/l10n_es_aeat_mod190/docs/DR190_2024.pdf differ