Form 345. Informative Tax Return. Plans, pension funds and alternative systems. Social Welfare Mutual Funds, Insured Welfare Plans, Individual Systematic Savings Plans, Corporate Social Welfare Plans and Dependency Insurance. Participations and allocations annual tax return.
Order HFP/823/2022, of August 24, published in the Official State Gazette on August 29, approves a new model 345, as a consequence of the modification of article 52 of Law 35/2006, of August 28. November, of the Personal Income Tax, carried out by Law 22/2021, of December 28, on the General State Budgets for 2022.
This modification is made with effect from January 1, 2022 and includes new reduction limits in the personal income tax base for contributions and contributions to social security systems, and also establishes in its wording new types of contributions to be taken into account.
All of this gives rise to the need to modify the way in which the Tax Administration receives the information declared in form 345, which is why a new form 345 has been approved:
Note: THE NEWS APPROVED IN THIS MODEL ARE APPLICABLE FOR THE FINANCIAL YEAR 2022 (INFORMATIVE STATEMENT MODEL 345 TO BE SUBMITTED IN JANUARY 2023).
Law 12/2022, of June 30, has once again modified article 52 LIRPF (applicable with effect from January 1, 2023). For this reason, model 345 and the information declared therein will be subject to a new update, which will be reported soon.