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Changes in information declarations

Order HAC/1504/2024 was published in the Official State Gazette of 31 December, which modifies the following information statements:

  • Model 172. Information statement on virtual currency balances

  • Form 182. Informative Tax Return. Donations, endowments and contributions received.

  • Form 192. Informative Tax Return. Operations with Treasury Bills. Annual return.

  • 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.

  • 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

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

  • Form 289. Annual declaration of information on financial accounts in the field of mutual assistance.

  • Form 345. Informative Tax Return. Plans, pension funds and alternative systems. Friendly Societies, Insured Pension Plans, Individual Systematic Savings Plans, Company Savings Plans and Dependency Insurance. Participations and allocations annual tax return.

  • Form 346. Informative Tax Return. Subsidies and compensations paid to arable or livestock farmers by public or private companies.

  • Model 721. Information statement on virtual currencies located abroad.

This order will enter into force on the day following its publication in the "Official State Gazette" and will be applicable, for the first time, to the information declarations corresponding to the 2024 fiscal year, which will be submitted in the 2025 fiscal year.

Orden HAC/1504/2024, de 26 de diciembre,

por la que se modifica la Orden de 18 de noviembre de 1999, por la que se aprueba el modelo 194; la Orden de 7 de agosto de 2001, por la que se aprueba el modelo 346; la Orden de 4 de octubre de 2001, por la que se aprueba el modelo 192; la Orden EHA/3895/2004, de 23 de noviembre, por la que se aprueba el modelo 198; la Orden EHA/3021/2007, de 11 de octubre, por la que aprueba el modelo 182; la Orden EHA/3377/2011, de 1 de diciembre, por la que se aprueba el modelo 193; la Orden HFP/823/2022, de 24 de agosto, por la que se aprueba el modelo 345; la Orden HFP/886/2023, de 26 de julio, por la que se aprueba el modelo 721; la Orden HFP/887/2023, de 26 de julio, por la que se aprueba el modelo 172, y se actualiza el contenido de los anexos I y II de la Orden HAP/1695/2016, de 25 de octubre, por la que aprueba el modelo 289.