What's new in the campaign by form
Here are the models that have undergone changes for this tax returns campaign
Tax Form 187.Information Return.Shares and units representing the capital or assets of collective investment undertakings and annual summary of withholdings and payments on account of personal income tax, personal income tax and non-resident income tax in relation to income or capital gains obtained as a result of transfers or redemptions of these shares and units and subscription rights.
The template is amended to introduce a technical amendment to the field "SOURCE OR PROVENANCE OF ACQUISITION OR TRANSACTION KEY" (item 142), to include a new key "K" reporting the source of the transaction for the delivery of released shares of collective investment undertakings.
In this respect, there are deliveries of shares released from SICAVs that cannot be declared with ACQUISITION/TRANSFER AMOUNT = 0 euros (transaction code = A;source key = O), so it is necessary to create this new source key in order to not affect the normal assumptions of source key = O (these are the general cases of sales and redemptions of CIIs).