8. Informative tax returns
The informative declaration is one of the methods of obtaining information that consists of the mass supply of information on a regular basis and through standardized channels.
There are the following types of information statements:
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Summaries of withholdings and payments on account, which are based on a withholding or payment on account made prior to the provision of the information and which is reported. The information statement is associated with a settlement. Informative/associated self-assessment models: 180/115, 187/117, 188/128, 190/111, 193/123, 194/124, 196/126, 270/230, 296/216.
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Pure information returns, which must be submitted when the operations to be reported in them have been carried out (for example, forms 345 and 347). Some of them can be associated with other self-assessment models, such as models 390/303.
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Mixed information declarations share the characteristics of the two previous ones, such as models 187, 190 or 196.