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

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Form 198. Informative Tax Return. Annual tax return of operations with financial assets and other securities

The model is modified in order to improve the quality of the information in the Securities Portfolio. Specifically, two technical modifications are made:

  • The “MONETARY COMPENSATION DELIVERED/RECEIVED” field (positions 348 to 360) is modified to specify that particularly:

    The amount received by the shareholder as a result of the sale of those securities that, because they exceed the exchange equation, do not give the right to receive an entire share of the securities received ("sale of spikes"), will be entered in this field.

  • The “PERCENTAGE OF PARTICIPATION IN THE DECLARING ENTITY” field is modified to expand the decimal positions of this field, relocating it to positions 421-427 of the type 2 record, declared record, of the record designs of model 198.

Link to the regulations that have approved these changes:

Order HFP/1192/2022, of December 1,

By which Order EHA/3895/2004, of November 23, which approves model 198, Annual Declaration of operations with financial assets and other securities, is modified; Order EHA/3300/2008, of November 7, which approves model 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 institutions financial; Order EHA/3514/2009, of December 29, which approves model 181 of the Informative Declaration of loans and credits, and financial operations related to real estate; Order HAP/2118/2015, of October 9, which approves model 280, "Annual informative declaration of long-term savings plans"; Order HAP/2250/2015, of October 23, which approves model 184 of the Annual Informative Declaration to be submitted by entities under the income attribution regime and which modifies other tax regulations; and Order HAP/1695/2016, of October 25, which approves model 289, Annual informative declaration of financial accounts in the field of mutual assistance. (BOE, December 3, 2022).