Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 193. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax on specific earnings from liquid capital. Withholdings on account of Corporation Tax and Permanent Establishments on certain income. Annual summary.
The following technical modifications are introduced:
- The field “ PROVINCE CODE ” is modified, which occupies positions 77-78 of the type 2 record, recipient record, to break down the Island of La Palma from the province of Santa Cruz de Tenerife.
- As a consequence of the modification of article 101.9 of the LIRPF, with effect from January 1, 2023, the field “ NATURALEZA ” is modified, which occupies positions 93-94 of the type 2 record. , perceiver record, to add number 15 to the nature section associated with the perception key C. “Advances on account derived from the assignment of the exploitation of copyright, when such advances are considered income from movable capital, which will accrue over several years.”
- The “ PAYMENT ” field, which occupies position 95 of the type 2 record, recipient record, is modified to enter a new key: 5. As a mediator of other types of returns or income obtained from the transfer to third parties of own capital consigned with perception code “B” and nature “06”.
- The field “ % WITHHOLDING “, which occupies positions 165-168 of the type 2 record, recipient record, is modified to include the new 7% withholding percentage applicable to advances on account of the transfer of the exploitation of copyrights that will accrue over several years, as well as the 60% reduction of the withholding percentage applicable to income obtained on the Island of La Palma by taxpayers with habitual residence and effective in said territory, with the right to the deduction of article 68.4 LIRPF.
- The field “ NATURE OF DECLARANT ” is modified, which occupies position 208 of the type 2 record, recipient record, to specify that whenever “S” is entered in this field, the PENALTIES field (positions 182-192) will be set to zeros.
- A new field is created “ WITHHOLDINGS AND INCOME ON ACCOUNT PAID INTO THE STATE, IN THE FORAL DEPUTATIONS OF THE BASQUE COUNTRY AND IN THE FORAL COMMUNITY OF NAVARRE ”, which occupies positions 249-313 of the type 2 registry, recipient registry, to report in a differentiated manner the withholdings and payments on account paid into the State (positions 249-261), in the Provincial Councils of the Basque Country (Diputación Foral de Araba/Álava, positions 275-287 ; Provincial Council of Gipuzkoa, pos. 288-300; Provincial Council of Bizkaia, positions 301-313) and in the Provincial Community of Navarra (positions 262-274), to be completed exclusively in the event that withholdings and payments on account relating to income from movable capital or income subject to withholding must be be entered in proportion to the volume of operations as provided for in article 12.1 second paragraph and in article 10.1.f) second paragraph of the Economic Agreement between the State and the Foral Community of Navarra and in article 9.One.First. a) second paragraph and in article 7.Uno.c) second paragraph of the Economic Agreement with the Autonomous Community of the Basque Country.
- A new field “ CEUTA O MELILLA / ISLA DE LA PALMA ” is introduced, which occupies position 314 of the type 2 record, recipient record, to report whether it is income obtained in said territories with the right to the deduction established in article 68.4.
Previous Form 190. Informative Declaration. Withholdings and payments on account. Income from work and economic activities, awards and certain capital gains and income allocations. Annual summary. Next Model 194. Informative Declaration. Withholdings and payments on account of personal income tax, IS and IRNR (permanent establishments) on income from movable capital and income derived from the transmission, amortization, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign capital. Annual summary.