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We detail the models that have undergone modifications for this campaign.

Form 198. Informative Tax Return. Annual tax return of operations with financial assets and other securities.

In order to achieve a correct declaration of the financial contracts for difference (CFD) the following modifications are made to the design of the type 2 record, the declared record:

Key number 5 is included in the “KEY CODE” field, which occupies position 120, and can only be used when the “KEY VALUE” field (position 137 of the type 2 record) takes the value “L. Contracts for differences”,
It is specified in the “ISSUER CODE” field, which occupies positions 121-132, that for the values identified with code key number 5, the code used to identify said values must be reflected.

OM HAC/1504/2024, of December 26.

Previous Form 194. Information Return. Withholdings and payments on account of personal income tax, corporate income tax and non-personal income tax (permanent establishments) on income from movable capital and income derived from the transfer, amortization, reimbursement, exchange or conversion of any kind of assets representing the raising and use of foreign capital. Annual summary. Next Form 234. Information return on certain cross-border tax planning mechanisms.