Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 165. Informative return of individual certificates issued to partners or participants of newly or recently incorporated organisations.
In order to identify declarants who are considered "Emerging Company", as established in section 1 of article 3 of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies, taking into account the special features of the deduction for investment in newly or recently created companies, provided for in section 1 of article 68 of Law 35/2006, of November 28, on Personal Income Tax:
- A new field “EMERGING COMPANY” is created, which will occupy position 184 of the type 1 record, declarant record.