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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

8.1 Annual declaration of participants and contributions to pension plans. Form 345

If, as a promoter of a pension plan, contributions are made in favor of employees, the model 345 , must be submitted between the January 1 and 31.

The model 345 will be presented online with an electronic certificate (mandatory for public limited companies, large companies and those affiliated with the DCGC and Public Administrations) or also with Cl@ve for individuals.