Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 296. Informative Tax Return. Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence) Annual summary.
In order to achieve greater efficiency in the management of requests for refunds of withholdings on dividends on account of Non-Resident Income Tax, Order HAC/56/2024, of January 25, includes the following modifications that affect form 296:
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The content of the model is modified to specify that in the case of declarants that are entities domiciled, resident or represented in Spain that pay on behalf of others income subject to withholding or payment on account or that are depositaries or manage the collection of income from securities, which form part of the payment chain of said income, must include the details of the PREVIOUS PAYER, and as the recipient, the NEXT MEDIATOR in the chain.
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Two annexes corresponding to type 2 registration are included, called “ Negotiable securities. List of payments to taxpayers” and “ Negotiable securities. List of payment certificates”, that will be submitted during the calendar month following the date of submission of model 210
For its part, Order HAC/646/2024 of June 25, is responsible for introducing technical improvements in the structure and definition of certain fields contained in the model.
Order HAC/56/2024, of January 25
Order HAC/646/2024, of June 25
The following information note has been published regarding the completion of certain operations in forms 193 and 296: