Campaign news by model

We detail the models that have undergone modifications for this informative declaration campaign

Form 190. Tax return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual Summary.

Several technical modifications are made to the registration designs of model 190, only for cases of “ Social Security economic benefit corresponding to the Minimum Vital Income ”, related to the current key L.29 :

The field “HOLDER OF THE COEXISTENCE UNIT” is added, which occupies position 169 of the type 2 record, recipient record, of the M.190 record designs.
The identification of the owner of the cohabitation unit is also added, including said information in the current field “NIF SPOUSE”, which occupies positions 158 to 166, which is now called: “NIF OF THE SPOUSE / NIF OF THE HOLDER OF THE COEXISTENCE UNIT.”
BRAND is included for the child aid supplement, only for the filer of code and subkey L29, to identify whether or not this supplement is collected in any month of the year.

NOTE: The news included in this section “2022 Information Statements Campaign” are subject to the approval of the regulations that are currently being processed.

Link to regulations in process:

23092022 - Draft Order approving model 480 of “Tax on insurance premiums. Annual summary declaration” and determines the form and procedure for its presentation, and modifies Order EHA/3127/2009, of November 10, (hacienda.gob.es)

Previous Model 187. Informative Declaration. Shares and participations representing the capital or assets of collective investment institutions and annual summary of withholdings and income on account of Personal Income Tax, IS and IRNR in relation to income or capital gains obtained as a result of transfers or reimbursements of those shares and participations and subscription rights. Next Model 196. Informative Declaration. 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.