Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 196. Informative Tax Return. Annual summary of withholdings and deposits on account of income from investments and from accounts in all types of financial institutions.
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:
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The field “ PROVINCE CODE ” is modified, which occupies positions 472-473 of the type 2 record, declared record, to break down the Island of La Palma from the province of Santa Cruz de Tenerife.
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A new field “CEUTA O MELILLA / ISLA DE LA PALMA”, is introduced, which occupies position 480 of the type 2 record, declared record, to report whether it is income obtained in said territories with the right to the deduction established in article 68.4 Personal Income Tax.