Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
Article 3 of Order HAC/56/2024, of January 25, modifies Order EHA/3377/2011, which approves model 193, in order to introduce new fields in the registration designs of the model contained in Annex II of Order EHA/3377/2011, of December 1, and to modify an existing field.
The following technical changes are introduced:
- The field “PAYMENT TO A MEDIATOR” is modified, which occupies position 76 of the type 2 record, recipient record, which is now called “ RECEIVER MEDIATOR” .
- A new field called " ORDER NUMBER " is created, occupying positions 315-321 of record type 2, recipient record.
- A new field " PREVIOUS PAYER'S NIF " is created, which occupies positions 322-330, of record type 2, recipient record.
- A new field " ACCRUAL DATE " is created, occupying positions 331-338, of record type 2, recipient record
- A new field " MARKET KEY " is created, occupying position 339 of record type 2, recipient record.
NOTE: The fields "ORDER NUMBER" and "ACCURRENCY DATE" have been modified by Order HAC 1504/2024, of December 26.
Link to the regulations:
OM HAC/1504/2024, of December 26.
The following information note has been published regarding the completion of certain operations in forms 193 and 296:
Previous Form 192. Informative Declaration. Treasury Bill Transactions. Annual declaration. Next Form 194. Informative Declaration. Withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax (permanent establishments) on capital gains and income derived from the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of third-party capital. Annual summary.