Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 189. Informative Tax Return. Securities, insurance and income. Annual return.
Royal Decree 249/2023, of April 4, modified the General Regulation of the actions and procedures of tax management and inspection and the development of the common standards of tax application procedures approved by Royal Decree 1065/2007, of July 27, and among others, article 39.3 of the aforementioned Regulation to include information in form 189 on life insurance without surrender value.
This modification involves modifying article 3 of Order EHA/3481/2008, of December 1, and the registration designs of model 189.
In record layouts, the following is modified:
- The “ VALUE KEY” field to include a new key F, that serves to:
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- Inform about life insurance without surrender value.
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- Report on temporary or life annuities derived from life or disability insurance without said surrender value.
Both must be informed of both the policyholder and the value of the mathematical provision as of December 31 (article 17 Law 19/1991, of June 6, on Wealth Tax).
- The field “VALUATION” to specify that in the event that the new key F has been entered, the value of the mathematical provision as of December 31 must be indicated.
Likewise, the following technical modifications are introduced in the registration designs:
- The regulatory reference of the “COUNTRY CODE” field is updated.
- The “NUMBER OF SECURITIES” field is modified to expand the entire positions, and the positions of the “UNITARY NOMINAL OF SECURITIES” and “TARGET” fields are updated accordingly.