Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 194. Informative Tax Return. Withholdings and deposits on account of Personal Income Tax, Corporation Tax and Income Tax of (permanently established) Non-Residents over earnings from liquid capital and incomes derived from the transfer, depreciation, reimbursement, exchange or conversion of any type of assets representative of the collection and use of foreign assets. Annual summary.
The normative references of the fields are updated:
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“ DECLARANT NIF ” (positions 9-17 of type 1 record, filer record).
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“ RECEIVER NIF ” (positions 18-26 of type 1 record, declarant record).
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“ NIF OF THE LEGAL REPRESENTATIVE ” (positions 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.
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Field “% WITHHOLDING ” is modified, which occupies positions 170-173 of the type 2 record, recipient record, to refer to the reduced withholding percentage applicable to income obtained in the Island of La Palma by taxpayers with habitual and effective residence in said territory, with the right to the deduction of article 68.4 LIRPF.
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A new field “CEUTA O MELILLA / ISLA DE LA PALMA”, is introduced, which occupies position 188 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.