8. Informative tax returns
The informative declaration is one of the modalities of obtaining information consisting of the massive supply of it on a periodic basis and through standardized channels.
There are the following types of informative statements:
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The 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 of which it is reported. The informative return 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 informative statements, which must be presented when the operations that must be reported therein 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 informative statements share the characteristics of the previous two, such as models 187, 190 or 196.