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New features of the campaign by model

We will explain the models that have undergone modifications for this informative tax return campaign

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Form 181. Informative tax return on loans and credits and financial transactions related to real estate.

In order to improve the quality of the information provided through this model and the assistance to taxpayers, they are included new passwords in the " ORIGIN OF THE OPERATION " field, which currently occupies position 172 of the registration designs, in order to include new cases that describe the operation carried out in the financial year more precisely, thus improving the quality of the information and its management for the taxpayer.

Specifically, four new keys have been included in the aforementioned field:

K Mergers and corporate restructuring (source entity)

L Mergers and corporate restructuring (target entity)

T Transfers, subrogations, change of entity (source entity)

V Transfers, subrogations, change of entity (destination entity)

The K and L codes (to inform of the merger and restructuring operations by the source entity and the entity of destination, respectively), as well as the T and V keys (to report on transfers, subrogations and changes of the entity that they are produced in the financial year, both by the source entity and by the destination institution, also respectively).

In this regard, it is noted that none of these fields should be used to declare debt restructuring operations that, like in previous years, will be identified with key M.

In order to adapt the model's registration designs to the new transaction's source codes, the following fields have also been modified:

  • "Operation DATE,"
  • "Amount OF THE LOAN, CREDIT OR OTHER FINANCIAL OPERATION,"
  • "Amount PAID IN THE YEAR IN CONCEPT OF CAPITAL AMORTIZATION,"
  • "Amount PAID IN THE YEAR IN CONCEPT OF INTEREST,"
  • "Amount PAID IN THE YEAR IN CONCEPT OF EXPENDITURE DERIVED FROM THE FINANCING OF AJENA,"
  • "Balance PENDING AT 31 DECEMBER" and
  • "Percentage OF FUNDING IN THE HOME"

All of them to specify the amounts to be filled in if any of the new passwords created are fulfilled.

Link to the regulations that have approved these changes:

Order HFP/1192/2022, of 1 December,

Amending Order EHA/3895/2004 of 23 November, approving Form 198, on the annual declaration of transactions with financial assets and other securities; Order EHA/3300/2008 of 7 November approving Form 196, annual summary of withholdings and payments on account on income from movable capital and income obtained from the consideration derived from accounts in all types of financial institutions; Order EHA/3514/2009 of 29 December approving Form 181 on Informative tax return on loans and credits, and financial transactions related to real estate; Order HAP/2118/2015, of 9 October, approving Form 280, "Annual informative declaration of long-term savings plans"; Order HAP/2250/2015 of 23 October approving form 184 of the annual informative tax return to be filed by entities in the income allocation regime and amending other tax rules; And Order HAP/1695/2016 of 25 October, approving Form 289, on the annual informative tax return of financial accounts in the field of mutual assistance. (official State Gazette, 03-diciembre-2022)