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

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Form 280. Annual Informative Statement of Long-Term Savings plans.

A single technical modification is made to the registration designs of form 280, with the purpose of facilitating better assistance to the taxpayer in fulfilling their obligations with the Tax Administration. To do this:

  • The field “ TERMINATION OF THE LONG-TERM SAVINGS PLAN ” is modified, which occupies position 137 of the type 2 record, declared record, of the record designs of model 280, to create a new key, which includes the death of the policyholder as a cause for termination of the long-term savings plan:

    3. Termination of the Long-Term Savings Plan due to the death of the policyholder.

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)