Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 190. Informative Tax Return. Withholdings and payment on account. Work income and income from economic activities, prizes and certain capital gains and income allocations. Annual summary.
The following modifications are made to model 190:
- As a consequence of the new types of withholding derived from the Artist Statute (LGPE 2023), the perception keys F, G and I are broken down to identify the income from work derived from the production of literary, artistic or scientific works with respect to which the right to exploit them is transferred subject to these new rates.
- Identification of residents on the Island of La Palma: The content of the “ PROVINCE CODE ” field is modified, corresponding to positions 76-77, of record type 2 (recipient record), to record the recipient's address in a differentiated manner when He resides on the Island of La Palma.
- A new field is created: “ WITHHOLDINGS AND INCOME ON ACCOUNT PAID INTO THE STATE, TO THE FORAL DEPUTATIONS OF THE BASQUE COUNTRY AND TO THE FORAL COMMUNITY OF NAVARRA ”.
- This field will only be completed when there are Key E benefits (derived from the status of administrators) and the paying entity is part of a group in the IS with shared taxation.
- The breakdown of the withholdings paid for these benefits to each of the Treasurys will be identified in model 190.
- Identification of types of benefits and subsidies paid by the SEPE.
C key breakdown.
This breakdown will be applicable from fiscal year 2025 (form 190 2026)
Order HFP/1286/2023, of November 28
Previous Model 189. Informative Declaration. Securities, insurance and income. Annual statement. Next Model 193. Informative Declaration. Withholdings and payments on account of personal income tax on certain income from movable capital. Withholdings and payments on account of IS and IRNR (permanent establishments) on certain incomes. Annual summary.