Informative notes
Brief explanatory information on the presentation of certain information.
Form 198. Reminder on the correct way to fill out
Please remember, regarding the completion of form 198:
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The information note updated in December 2022, which includes the correct way to complete those operations that are particularly complex: Informative note model 198 (agenciatributaria.gob.es)
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Breakdown into keys of origin , implemented in 2020, with the purpose of differentiating operations with lucrative origin mortis causa and intervivos . Specifically:
The ORIGIN KEY field was modified, breaking down the free inter vivos transmissions into two:
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Mortis causa operations
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Inter vivos operations.
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It was also clarified that the delivery of released shares is considered a transaction for consideration.
In addition to the importance of this breakdown as a reminder, special emphasis is placed on the importance of these operations being declared and identified as lucrative since only with this identification can the following be offered:
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Correct tax information.
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Information and correct operation in the taxpayer's securities portfolio.