What's new in the campaign by form
Here are the models that have undergone changes for this tax returns campaign
Form 189.Information Return.Securities, insurance and income.Annual statement
The following amendments are made to improve the information required for the proper functioning of the taxpayer assistance systems relating to the taxpayer's securities portfolio.Therefore:
A new field is included to report the "NOMINAL VALUE OF SECURITIES", a field designed to provide the same information as 198 on securities traded in order to compare the information in both forms, including the nominal unitary value of the corresponding securities.
This amendment is a consequence of the new wording given to Article 39 of the RGAT by Royal Decree 399/2021 of 8 June.
In addition, the field "NUMBER OF SECURITIES" has been amended to specify that it must report the total number of securities in which the reporting party holds a certain shareholding percentage.Insofar as there is also a field for reporting the shareholding percentage of the reporting party (the "SHAREHOLDING PERCENTAGE" field), the combination of the two fields on the form makes it possible to provide precise information on the number of securities held by each reporting party.
With this amendment it is not possible to fill in this field with decimals.
An information note has been published clarifying this form of completion.
NEWS ALERT.Order HFP/115/2022 of 23 February,
Informative Tax Return.Securities, insurance and income.Annual return.
Order HFP/115/2022, of 23 February, which approves the list of securities traded in trading centres, with their average trading value for the fourth quarter of 2021, was published in the Official State Gazette on 25 February 2022, for the purposes of the Wealth Tax return for 2021 and the annual information return on securities, insurance and income, and amending Order EHA/3481/2008, of 1 December, which approves Form 189 of the annual information return on securities, insurance and income.
This ministerial order modifies the composition of a field of Form 189. The modification is included in an additional provision modifying Order EHA/3481/2008, of 1 December, approving Form 189.
Specifically, the field ‘NOMINAL VALUE OF SECURITIES’, which occupies positions 146-163 of the Type 2 record, record of declaring person, of the physical and logical layouts of Form 189, contained in Annex II, is amended as follows:
POSITIONS NATURE DESCRIPTION OF FIELDS 146-163 Numeric
NOMINAL UNIT VALUE OF SECURITIES
Where the code ‘A’ is entered in the ‘VALUE KEY’ field (position 81 of the record type 2, record of the declaring person), the nominal unit value of the shares or units in the share capital or own funds of legal entities traded on organised markets corresponding to the reported one shall be entered.
This field has two parts:
146-159 Whole part of the unit nominal amount of the transaction.
160-163 Decimal part of the unit nominal amount of the transaction.
The purpose of this amendment is:
On the one hand, to clarify that the new field relating to the nominal value of the securities refers to the nominal UNIT value of the securities.
Segregate this field into whole part and decimal part for completion.