Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 194. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets. Annual summary.
A number of improvements and technical specifications are included in the model:
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Elimination of any form of support other than telematic transmission ,
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The option Supplementary declaration is incorporated in the field “ Identification number of the previous declaration ” which occupies positions 123-125, which previously only referred to the substitute declaration,
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A specification is entered in field “% RETENTION ” of the type 2 record, recipient record, which establishes that if several retention percentages are applied during the year, only the last of them will be indicated.
OM HAC/1504/2024, of December 26.
Previous Form 193. Informative Declaration. Withholdings and payments on account of personal income tax on certain income from movable capital. Withholdings and payments on account of corporate income tax and non-personal income tax (permanent establishments) on certain income. Annual summary. Next Form 198. Informative Declaration. Annual declaration of operations with financial assets and other transferable securities.