Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 345. Informative Tax Return. Plans, pension funds and alternative systems. Social Security Mutual Societies, Insured Pension Plans, Individual Systematic Savings Plans, Business Social Security Plans and Dependency Insurance. Participations and allocations annual tax return.
In order to avoid duplications in relation to information on simplified occupational pension plans for self-employed workers or freelancers provided for in letters a) and c) of section 1 of article 67 of the Revised Text of the Law on the Regulation of Pension Plans and Funds, which must only be declared by their respective managing entities, the following modifications are introduced in the type 2 registry, registry of the declared:
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The reference to the PPES is removed from the “CLAVE” field, which occupies position 82, key C.- Deductible contributions of the promoter, and from the “Subclave” field 02, which occupies positions 83-84.
On the other hand, given the regulations on reduction limits in Personal Income Tax, provided for in article 52 of the LIRPF, with the aim that the field “ Gross income from work not exceeding 60,000 euros” (position 271 of the type 2 record, declared record) must be reported in any case, its structure is altered and an “X” must be chosen in the case of income not exceeding 60,000 euros, or an “N”, otherwise.