Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 188. Informative Tax Return. Withholdings and payment on account. Income or investment income from capitalisation and life or disability insurance contract operations. Annual summary.
The normative references of the fields are updated:
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“ DECLARANT NIF ” (position 9-17 of type 1 record, filer record).
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“ RECEIVER NIF ” (position 18-26 of type 1 record, declarant record).
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“ NIF OF THE LEGAL REPRESENTATIVE ” (position 27-35 of type 1 record, declarant record).
With the purpose of adapting the registration designs to what is established in the new fifty-seventh Additional Provision of Law 35/2006, of November 28, on the Income Tax of Physical Persons, which extends for the tax periods 2022 and 2023 the deduction provided for in number 1 of section 4 of article 68 of the aforementioned Law 35/2006 to taxpayers with habitual and effective residence on the island of La Palma:
- The field “ PROVINCE CODE ” is modified, which occupies positions 76-77 of the type 2 record, recipient record, to break down the Island of La Palma from the province of Santa Cruz de Tenerife.